Income Tax Act

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Stein v. R. - TCC: Another tax protestor meets defeat
Nov 10, 2015 By Bill Innes
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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.
Stein v. R. - TCC: Another tax protestor meets defeatREAD MORE »
Mariano v. R. - TCC: Another gift in kind scheme bites the dust
Nov 10, 2015 By Bill Innes
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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.
Mariano v. R. - TCC: Another gift in kind scheme bites the dustREAD MORE »
Bertrand v. R. - TCC: No child credits since child did not live with mother
Nov 09, 2015 By Bill Innes
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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.
Bertrand v. R. - TCC: No child credits since child did not live with motherREAD MORE »
Eleanor Martin v. R. - SCC: Leave application dismissed with costs
Nov 06, 2015 By Bill Innes
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Précis: The Supreme Court of Canada dismissed the Martin leave application with costs and without reasons.
Eleanor Martin v. R. - SCC: Leave application dismissed with costsREAD MORE »
Hall v. R. - TCC: Directors liable for choice not to remit withholdings
Nov 06, 2015 By Bill Innes
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Précis: The appellants, Mr. and Mrs. Hall, were the directors of an alarm system company, Petco Holdings Inc. (“Petco). Commencing in 2004 they ran into financial problems and fell behind in their remittances for employee tax, EI and CPP. They resigned as directors in 2009 but were assessed in 2011 in respect of withholdings for the period prior to their resignations.
Hall v. R. - TCC: Directors liable for choice not to remit withholdingsREAD MORE »
R. v. Castro - FCA: No deduction for the cash purchase price of bogus receipts
Nov 05, 2015 By Bill Innes
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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.
R. v. Castro - FCA: No deduction for the cash purchase price of bogus receiptsREAD MORE »
Kin Fong v. R. - SCC: Leave to appeal denied to tax protestors
Nov 05, 2015 By Bill Innes
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Précis: The Supreme Court of Canada dismissed the Kin Fong leave application with costs and without reasons.
Kin Fong v. R. - SCC: Leave to appeal denied to tax protestorsREAD MORE »
0742443 BC Ltd. v. R. - FCA: Appellant was a specified investment business - appeal dismissed
Nov 03, 2015 By Bill Innes
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Précis: The Tax Court concluded that the mini-storage business of the appellant was a specified investment business and therefore not entitled to the small business deduction. The Federal Court of Appeal agreed and dismissed the appeal with costs.
0742443 BC Ltd. v. R. - FCA: Appellant was a specified investment business - appeal dismissedREAD MORE »
Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizens
Oct 20, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: Ms. Hillis and her co-plaintiff, Ms. Deegan, were dual citizens of Canada and the United States. They were both born in the United States but had not lived there since childhood.
Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizensREAD MORE »
1057513 Ontario Inc. v. R. - FCA: No Part IV refund where returns filed late
Oct 16, 2015 By Bill Innes
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Précis: This is an appeal from a Tax Court decision blogged earlier on this site. The taxpayer applied for a refund of Part IV tax but had failed to file tax returns within the limitation period applicable to such refunds and the Tax Court dismissed the appeal. The taxpayer had no greater success in the Federal Court of Appeal and for the same reasons articulated by the Tax Court.
1057513 Ontario Inc. v. R. - FCA: No Part IV refund where returns filed lateREAD MORE »

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