Précis: Mr. Blais was unsuccessful in the Tax Court on his appeals of 2006, 2008 and 2009 (his 2007 appeal was quashed on consent since it was an appeal of a nil assessment). The Court of Appeal rejected Mr. Blais’ claim of allowable business investment losses and “eligible relocation” expenses since they did not fall within the four corners of the statute. It also rejected his wild claims of institutional bias because the judiciary was paid out of the Consolidated Revenue Fund. Thus the appeal was dismissed with costs.
Blais v. R. – FCA: Taxpayer’s appeal from Tax Court dismissed with costs – replacement of tools did not give rise to allowable business investment lossesREAD MORE »