Boroumand v. R. - TCC: Tax Court sustains net worth assessments

Nov 13, 2015 By Bill Innes

Précis: This is a classic net worth case where Mr. Boroumand reported aggregate income of roughly $40,000 in the years 2003 to 2007 and was reassessed for additional amounts totalling roughly $3.7 million for the same taxation years.
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Deschesnes v. R. - TCC: No penalty for late filing disability payments

Nov 13, 2015 By Bill Innes

Précis: Mr. Deschesnes received disability benefits from Great West Life Insurance Company (“Great West”) in 2012 as well as from the Régie des rentes du Québec (RRQ). During 2012 RRQ reimbursed Great West $12,947.58 for an overpayment it had made to Mr. Deschesnes. Part of the dispute turned on whether that amount was taxable in the hands of Mr. Deschesnes. The second amount in dispute was $5,352.60 representing cheques that Mr. Deschesnes received from RRQ in 2012 but did not cash in that year. Finally there were late filing penalties of $73.35 at issue.
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R. v. Amdocs Canadian - FCt: Court refused a compliance order for non-existent documents

Nov 12, 2015 By Bill Innes

Précis: Amdocs Canadian Managed Services Inc. (“Amdocs Canada”) is part of a multi-national group providing “software and related services to over 250 communication, media and entertainment services providers in over 80 countries” (para. [2]). In 2013 CRA commenced domestic, transfer pricing and foreign accrual property income audits of Amdocs Canada for its 2011 and 2012 taxation years. As part of the audits it issued a number of queries pursuant to paragraph 231.1(1)(a) of the Income Tax Act (the “Act”) (the audit power).
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Belway v. R. - TCC: No tax credits for offset child support amounts

Nov 12, 2015 By Bill Innes

Précis: This case is the latest decision of the Tax Court holding that offset child support amounts are not eligible for tax credits in respect of a wholly dependent person. As a result the appeal was dismissed.
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ACSIS EHR v. R. - TCC: SREDs for creation of health info system in Belize

Nov 11, 2015 By Bill Innes

Précis: The taxpayer designed and implemented a nation-wide health information system for the nation of Belize. It claimed SRED credits which the Minister denied on the basis that the work “did not resolve any scientific or technical uncertainties” (para. [5]).
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Stein v. R. - TCC: Another tax protestor meets defeat

Nov 10, 2015 By Bill Innes

Précis: This is another case of a taxpayer claiming business losses in the context of a classic tax protest filing. The Tax Court dismissed the appeal with costs.
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Mariano v. R. - TCC: Another gift in kind scheme bites the dust

Nov 10, 2015 By Bill Innes

Précis: This decision involved a somewhat complex charitable donation program involving gifts in kind of software licenses by donees and the issuance of charitable receipts to them in an amount roughly 3 or more times their cash actual outlay. The trial was unusually long for Tax Court proceedings (25 days) and ended with the taxpayer losing on all points they raised.
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Bertrand v. R. - TCC: No child credits since child did not live with mother

Nov 09, 2015 By Bill Innes

Précis: Ms. Bertrand, who was separated from her spouse, claimed tax credits (the Canada Child tax benefit and the goods and services tax credit - collectively the “Credits) for a child, identified as X, in 2013. The Tax Court was satisfied that X did not live with Ms. Bertrand in 2013 and had been in the custody of her father, Mr. Lachance, for some time.
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Eleanor Martin v. R. - SCC: Leave application dismissed with costs

Nov 06, 2015 By Bill Innes

Précis: The Supreme Court of Canada dismissed the Martin leave application with costs and without reasons.
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R. v. Castro - FCA: No deduction for the cash purchase price of bogus receipts

Nov 05, 2015 By Bill Innes

Précis: This is a decision in several consolidated appeals from the Tax Court. The Tax Court had allowed the taxpayers the cash portion of inflated charitable receipts they had purchased from a registered charity for 20% of their face value. The Federal Court of Appeal allowed the Crown’s appeals, with costs, holding that the receipts did not accord with the Income Tax Regulations since they did not set out the true cash amounts received by the charity.
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