Précis: The appellant operated a restaurant and claimed GST input tax credits (ITC’s) in the amount of $2,533.22 which were denied by CRA on the basis that the receipts did not contain the GST registration numbers of the suppliers.Tan v. R. - TCC: Appellant not entitled to GST ITCs where receipts did not contain suppliers’ GST registration numbersREAD MORE »
Précis: The appellant’s father transferred $20,000 to her at a time when he owed roughly $1,000 in back GST. She was assessed with her father’s GST arrears. Lefrançois v. R. - TCC: Daughter liable for GST owing by father when he transferred $20,000 to herREAD MORE »
Précis: The worker provided care to the client’s elderly mother. The Court concluded that the parties had intended that Ms. Robert be self-employed. The client exercised very little control over how Ms. Robert provided her services. The other traditional factors being neutral, the Court accepted that she was self-employed.Robert v. R. - TCC: Caregiver for client’s elderly mother was self-employedREAD MORE »
Précis: Dave Vaillancourt and his father, Roger, appealed a determination that they were not employees of 9158-3658 Québec Inc. Prior to the conclusion of trial Roger and the corporation abandoned their appeals since it became apparent that Roger was the owner of 9158-3658.Vaillancourt v. R. - TCC: Son’s employment by father’s company a shamREAD MORE »
Précis: Hypercube Inc. claimed SRED expenses of $28,800 for the development of a program used to analyze web sites to find weaknesses and optimize performance. The Court rejected the claim on the basis that the work done was all based on existing technology and did not go beyond routine engineering and standard procedures.Hypercube Inc. v. R. - TCC: Program used for web site analysis not SREDREAD MORE »
Précis: This case involved what the Crown alleged to be an unregistered tax shelter. Part of the Crown’s Reply dealt with statements allegedly made concerning the tax shelter.Kinglon Investments Inc. v. R. - FCA: CRA need not plead person for whom tax shelter representations madeREAD MORE »
Précis: CRA assessed the Vine Estate for failure to report recapture (roughly $2,000,000) on the “Victoria Park” property owned by the late Mr. Vine. The Estate appealed to the Tax Court on the basis that the assessment was statute-barred.Vine Estate v. R. - FCA: Failure to report recapture negligent - statute-barred year openedREAD MORE »
Tax Court of Canada Judicial Appointments Announced The Honourable Peter MacKay, P.C., Q.C., M.P. for Central Nova, Minister of Justice and Attorney General of Canada, today announced the following appointments:Two Tax Court of Canada Appointments: Justice Don R. Sommerfeldt and Justice Henry A. VisserREAD MORE »
In its 10K filed May 12, 2015 at p. 38 McKesson states that it has reached an “agreement in principle” with CRA to settle its outstanding transfer pricing appeal for years 2003 to 2010.McKesson Update - Settlement ReachedREAD MORE »
Précis: Mr. Karam was assessed in 2009 for his share of the proceeds of sale of property owned by a partnership of which he was a member. CRA assessed the transaction as being on income account, not a capital gain.Karam v. R. - FC: Error in letter confirming assessment does not change amount to be collectedREAD MORE »