Heroux v. R. - TCC: Ss. 160(1) assessment upheld - appellant did not take the stand

Sep 10, 2015 By Bill Innes

Précis: The appellant was assessed $22,387.82 pursuant to subsection 160(1) of the Income Tax Act (the “Act”) in respect of amounts transferred to her bank account by her husband at a time he owed back income taxes. The appellant’s representative argued that CRA had not proven that the bank account in question was that of the appellant. The Court rejected this line of argument. The appellant did not testify and the Court drew a negative inference.
Heroux v. R. - TCC: Ss. 160(1) assessment upheld - appellant did not take the standREAD MORE »

Esmezyan v. R. - TCC: Court denies application to extend time to file GST objection

Sep 09, 2015 By Bill Innes

Précis: The taxpayer applied to extend the time to file a notice of objection to a GST assessment. The notice of assessment was sent by registered mail and signed for by his wife. He and his wife were separated and he claimed she never passed on the notice of assessment.
Esmezyan v. R. - TCC: Court denies application to extend time to file GST objectionREAD MORE »

Mehravaran v. R. - TCC: Court affirms net worth assessments based on power of attorney

Sep 09, 2015 By Bill Innes

Précis: Ms. Mehravaran was estranged from her husband for several years. Although they lived under the same roof they barely communicated. Her husband and her son, Amin, were engaged in businesses of importing goods, rugs, bicycles, boats, all-terrain vehicles and motorcycles.
Mehravaran v. R. - TCC: Court affirms net worth assessments based on power of attorneyREAD MORE »

Easy Way Cattle Oilers v. R. - TCC: Late filed Schedule 31 - no SR&ED credits

Sep 08, 2015 By Bill Innes

Précis: Easy Way was denied SR&ED credits in respect of its 2008 taxation year. Put quite simply it filed a Form T2SCH31 (“Schedule 31”) on August 16, 2010 when CRA took the position that the deadline for filing was 46 days earlier, i.e., June 30, 2010.
Easy Way Cattle Oilers v. R. - TCC: Late filed Schedule 31 - no SR&ED creditsREAD MORE »

Suncor Energy Inc. v. R. TCC: Court allows motion to determine point of law - Rule 58(1)

Sep 08, 2015 By Bill Innes

Précis: Both the taxpayer and the Crown brought applications for determinations of points of law pursuant to Rule 58(1) of the Tax Court of Canada Rules (General Procedure). The Crown moved for a ruling on four points of which the Court struck three because they were not supported by the Crown’s pleadings. The Crown’s remaining point was, to all intents and purposes, the same point raised in the taxpayer’s application although the Court favoured the drafting used by the Crown. The Court allowed a Rule 58(1) application to proceed, using the Crown’s language.
Suncor Energy Inc. v. R. TCC: Court allows motion to determine point of law - Rule 58(1)READ MORE »

Hatt v. R. - TCC: Taxpayer entitled to carry forward employment loss from time she was non-resident

Sep 04, 2015 By Bill Innes

Précis: Ms. Hatt worked as a federal civil servant from July 1978 to October 2007. She took unpaid leave in 2003 and worked for an international organization until her retirement from her civil service job in 2007. It was agreed that between 2003 and 2007 she was a non-resident. In 2007 she contributed $22,799 to her registered pension plan (“RPP”). She claimed that this gave rise to a non-capital loss of $20,302. She returned to Canada in 2010 and when filing her 2010 tax return she applied that non-capital loss carry forward from 2007.
Hatt v. R. - TCC: Taxpayer entitled to carry forward employment loss from time she was non-residentREAD MORE »

Guindon v. R - SCC: Tax preparer penalties survive a Charter-based challenge

Sep 02, 2015 By Bill Innes

Précis: Ms. Guindon was a lawyer who had issued an opinion which was used to market a charitable leveraged donation program; she was also an officer of the charity involved and signed the tax receipts that were issued totalling $ 3,972,775. She was assessed advisor penalties totalling $546,747 pursuant to subsection 163.2 (4) of the Income Tax Act (the “Act”), the so-called “preparer penalty”.
Guindon v. R - SCC: Tax preparer penalties survive a Charter-based challengeREAD MORE »

HLP Solution Inc. v. R. - TCC: CRA official not permitted to give expert SRED evidence

Sep 01, 2015 By Bill Innes

Précis: CRA denied certain SRED claims made by the appellant. The Crown advised that it intended to call at trial the expert evidence of Ms. Rosu, a CRA official who had been involved at all stages of the assessment process. The appellant objected to the admission of her evidence on a preliminary motion.
HLP Solution Inc. v. R. - TCC: CRA official not permitted to give expert SRED evidenceREAD MORE »

Pellerin v. R. - TCC: Infant entitled to capital gains exemption

Sep 01, 2015 By Bill Innes

Précis: In this case shares were formerly held by a trust of which the appellant was a beneficiary. The trust had been created in 2005 at a time the appellant was not yet born or conceived. They were transferred to the appellant after he was born and sold in 2008 in the year he turned one year old. The date of the sale was more than 24 months from the date of his conception, which the parties agreed was in June of 2006.
Pellerin v. R. - TCC: Infant entitled to capital gains exemptionREAD MORE »

Coast Capital Savings Credit Union v. R. - TCC: Taxpayer cannot plead “sham”

Aug 31, 2015 By Bill Innes

Précis: The taxpayer was the unknowing victim of an RRSP strip scheme. The annuitants set up self-administered RRSPs with the taxpayer and then directed the taxpayer to use the funds in the RRSP to purchase the shares of a Canadian corporation from a third party. The promoters of the scheme then transferred the purchase money offshore into vehicles to which the annuitants had access but, theoretically, in which they had no ownership interest.
Coast Capital Savings Credit Union v. R. - TCC: Taxpayer cannot plead “sham”READ MORE »

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