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Posts tagged "Tax Litigation"

Levin v. R. - TCC: Taxpayer not entitled to Canada Child Tax Benefit - children did not reside with him
May 23, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: Mr. Levin and his former spouse had three children. In 2001 they agreed to joint custody with Mr. Levin having the children 6 days in every 14. This appeal concerned his claim to the Canada Child Tax Benefit (the “Benefit”) for the 2009, 2010 and 2011 base years (he dropped his claim in respect of the 2012 base year).
Levin v. R. - TCC: Taxpayer not entitled to Canada Child Tax Benefit - children did not reside with himREAD MORE »
Ironside v. R. - TCC: Court orders hearing whether decision in prior tax years gives rise to issue estoppel - Rule 58
May 21, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
Précis: In 2013 the Tax Court reached a decision dismissing Mr. Ironside’s appeal concerning the deduction in 2003 and 2004 (and resulting losses applied to 2002 and 2006) of legal and other professional fees to defend himself against allegations of committing improper disclosures after being charged in June of 2001 by the Alberta Securities Commission.
Ironside v. R. - TCC: Court orders hearing whether decision in prior tax years gives rise to issue estoppel - Rule 58READ MORE »
Reynolds v. R. - No Canada Child Tax Credit for woman with part time custody of her step-sons
May 16, 2015 By Bill Innes
Categories:
Précis: The appellant had custody of her two step-children approximately 1/3 of the time. The rest of the time they were with their mother.
Reynolds v. R. - No Canada Child Tax Credit for woman with part time custody of her step-sonsREAD MORE »
Barnwell v. R. – TCC: No ABIL available on loan to an individual
Apr 29, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: The taxpayer was a lawyer and a CGA. He extended loans aggregating $73,000 to a business acquaintance, Mr. Austin. The loans were made by means of a number of cheques, all payable to Mr. Austin and commencing in 2007.
Barnwell v. R. – TCC: No ABIL available on loan to an individualREAD MORE »
Fong v. R. – FCA: Tax protestors’ appeals dismissed from the bench by Federal Court of Appeal
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: This was a decision on appeals from four interlocutory orders of the Tax Court. One was dismissed as moot. The remaining appeals dealing with discretionary matters such as scheduling were dismissed as not disclosing any palpable and overriding error.
Fong v. R. – FCA: Tax protestors’ appeals dismissed from the bench by Federal Court of AppealREAD MORE »
Lyrtech RD Inc. v. R. – FCA: Taxpayer controlled de facto by a public corporation was not a CCPC
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: The taxpayer, Lyrtech RD Inc. (“RD”), was formed in 2005 to carry on the SRED work previously carried on by Lyrtech Inc. (“Lyrtech”), a public corporation. RD was controlled by a trust (“FFL”) which was created by a subsidiary of Lyrtech.
Lyrtech RD Inc. v. R. – FCA: Taxpayer controlled de facto by a public corporation was not a CCPCREAD MORE »
Vachon v. R. – FCA: Appeal on opening statute-barred years sent back to Tax Court for re-hearing
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Vachon was the victim of his accountant to whom he paid moneys that he wished to remit to CRA but his accountant misappropriated the funds.
Vachon v. R. – FCA: Appeal on opening statute-barred years sent back to Tax Court for re-hearingREAD MORE »
Jennings v. R. – TCC: Zoning expenses for rental property were deductible
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. and Mrs. Jennings appealed CRA’s disallowance of zoning expenses in connection with an Ottawa rental property they had owned jointly since 1987.
Jennings v. R. – TCC: Zoning expenses for rental property were deductibleREAD MORE »
Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deduction
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Parker was a minister who was retired on a full disability pension. When he was working he had paid the costs of his disability insurance personally so the amounts he now received were treated as free of tax.
Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deductionREAD MORE »
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax credits
Apr 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
Précis: Mr. Leeper’s wife was suffering from cancer. He claimed medical tax expense credits (“MTECs”) in respect of non-prescription (OTC) drugs and supplements purchased for his wife on the advice of a naturopathic physician.
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax creditsREAD MORE »