Recent Posts

Posts tagged "Income Tax Act"

Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported income
Aug 17, 2015 By Bill Innes
Categories:
Précis: Mr. Amiripour earned income as both a sole proprietor and a partner in 2003 and 2004. CRA added unreported income and denied many of his expense claims for income tax purposes in those years and assessed net GST. This decision covers both his income tax appeal and his GST appeal.
Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported incomeREAD MORE »
Kew v. R. - TCC: Moving expenses incurred in 2011 disallowed - not incurred to move to a new business or job
Aug 12, 2015 By Bill Innes
Categories:
Précis: Mr. Kew left Canada in 2004 and spent the next 7 years living on a sailboat. In 2011 he sailed back to Canada and claimed his expenses on the voyage as a deductible moving expense. Since his income in 2011 was not enough to absorb the expense in full, he carried the balance forward to 2012. This was an appeal of his 2012 taxation year.
Kew v. R. - TCC: Moving expenses incurred in 2011 disallowed - not incurred to move to a new business or jobREAD MORE »
Apic v. R. - TCC: Application to extend the time to file an appeal granted
Aug 11, 2015 By Bill Innes
Categories:
Précis: Mr. Apic applied for an extension of the time to file a notice of appeal in respect of his 2007 and 2008 taxation years. The only witness called was his bookkeeper, Ms. Clark, who testified that they formed an intention to appeal early on but were delayed and unfamiliar with the procedure.
Apic v. R. - TCC: Application to extend the time to file an appeal grantedREAD MORE »
Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the time
Jul 30, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: The Zhang decision is a somewhat unusual decision where rectification was denied. Mr. Zhang was a resident of Canada who carried on a successful business in China selling laser beam quality control equipment. When he filed his 2002 tax return he had a general discussion with his accountant about reducing tax on income earned in China.
Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the timeREAD MORE »
Coombs v. R. - FC: Judicial view application dismissed as an abuse of process
Jul 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Other
Précis: In 2006 CRA conducted a seizure of documents and records. Since that date Mr. Coombs and other individuals and entities have commenced some 20 proceeding in the Federal Court attacking the seizure, all to no avail (a decision of the Federal Court of Appeal (Coombs v Canada (Attorney General), 2014 FCA 222) dismissed the last such attack in 2014). Justice Gascon of the Federal Court spent little time dismissing this latest judicial review application holding that it was without merit and an abuse of process.
Coombs v. R. - FC: Judicial view application dismissed as an abuse of processREAD MORE »
Ford Motor v. R. - TCC: Crown hit with substantial indemnity costs on failed motion to strike
Jul 27, 2015 By Bill Innes
Categories:
Précis: 2015 has not been a good year for the Federal Crown in terms of adverse costs awards. Ford Motor which was decided by Justice Boyle on July 16 gives no indication that the Crown`s luck is about to turn. In a decision blogged earlier on this site Justice Boyle dismissed the Crownʼs motion to strike portions of the Ford Motor notice of appeal based on the large corporation rules, holding that the Crown was engaged in an opportunistic attempt to change the rules from a shield to a sword. The Court awarded costs against the Crown in any event of the cause and gave the parties 30 days to agree upon costs or, failing which, a further 30 days to make written submissions.
Ford Motor v. R. - TCC: Crown hit with substantial indemnity costs on failed motion to strikeREAD MORE »
Rio Tinto Alcan Inc. v. R. - TCC: Taxpayer allowed to amend notices of appeal to cover fresh reassessments
Jul 24, 2015 By Bill Innes
Categories:
Précis: The appellant was assessed for its taxation year ended December 31, 2006 on July 14, 2011. It filed an objection and, subsequently, an appeal to the Tax Court. It was again assessed in respect of the 2006 taxation year on April 19, 2013. That assessment increased its net taxable income by roughly $2 million.
Rio Tinto Alcan Inc. v. R. - TCC: Taxpayer allowed to amend notices of appeal to cover fresh reassessmentsREAD MORE »
Sun Life Assurance v. R. - TCC: Taxpayer awarded costs of $91,792 after date of offer to settle
Jul 23, 2015 By Bill Innes
Categories:
Précis: The taxpayer had made a settlement offer in this decision which was more favourable to the Crown than the ultimate award made by the Court. The taxpayer asked for a lump sum costs award of $200,000 including hourly rates, disbursements and taxes. The Court awarded costs of $91,782, plus disbursements and appropriate HST
Sun Life Assurance v. R. - TCC: Taxpayer awarded costs of $91,792 after date of offer to settleREAD MORE »
Repsol Canada Ltd. v. R. - TCC: Court slams the Crown with $561,693.00 costs award
Jul 22, 2015 By Bill Innes
Categories:
Précis: The taxpayer was completely successful in a decision blogged earlier on this site and had made a settlement offer which the Crown had refused (and which was more favourable to the Crown than the ultimate result):
Repsol Canada Ltd. v. R. - TCC: Court slams the Crown with $561,693.00 costs awardREAD MORE »
Duggan v. R. - TCC: Court rejects evidence of large cash charitable donations
Jul 21, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: The taxpayer claimed cash charitable donations of $20,000 in 2007 and $10,270 in 2008 to Mega Church International. He also claimed cash charitable donations of $6,620 to Operation Save Canada's Teenagers. The Crown pleaded that the donations were never made and, in any event, the receipts proffered were inadequate.
Duggan v. R. - TCC: Court rejects evidence of large cash charitable donationsREAD MORE »

Recent Posts

Categories

Archives