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Archives - 2015

Grondin v. R. - TCC: No GST rebate on land acquired to build personal home
Oct 14, 2015 By Bill Innes
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Précis: Mr. Grondin purchased a piece of land in vacant land in Rockland, Ontario, on November 30, 2010, for consideration of $93,000, plus $12,090 in GST/HST. He sold it in 2012 and applied for a rebate of the GST/HST, which was denied and he then appealed to the Tax Court.
Grondin v. R. - TCC: No GST rebate on land acquired to build personal homeREAD MORE »
Benaroch v. R. - TCC: Transferee GST liability based on director’s liability vacated
Oct 06, 2015 By Bill Innes
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Précis: Mr. Benaroch was assessed under subsection 325(1) of the Excise Tax Act for $67,424.15 in respect of a transfer to him by his wife of her half of the the proceeds of the sale of a condominium at a time when she was alleged to owe GST in excess of that amount. Her liability was alleged to stem from the liability of a corporation of which she was a director.
Benaroch v. R. - TCC: Transferee GST liability based on director’s liability vacatedREAD MORE »
Esmezyan v. R. - TCC: Court denies application to extend time to file GST objection
Sep 09, 2015 By Bill Innes
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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
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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 »
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GST
Sep 04, 2015 By Bill Innes
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Précis: The appellant constructed a number of condo units. As an innovative financing technique the units were initially leased to purchasers who had an option to purchase them. The appellant collected GST from the lessees. CRA disagreed and taxed the appellant on its self-supply of the property for rental purposes ($599,605.34). The appellant appealed to the Tax Court.
703008 B.C. Ltd. v. R. - TCC: Owner/builder leasing new condos as a financing method liable for GSTREAD MORE »
9114-4766 Québec v. R. - TCC: Solomonic decision - no ITCs but no penalty either for proto-businesses
Sep 03, 2015 By Bill Innes
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Précis: This is a recently translated decision of Lamarre J. rendered before she was appointed Associate Chief Justice. Essentially the case dealt with 7 number companies which acquired software with the intention of starting net businesses which would provide financial simulation services. Each of the corporations claimed ITCs. The Minister denied the ITCs and imposed penalties under section 285 of the Excise Tax Act (the “ETA”) on the basis that they had never in fact entered into commercial activities since the web sites were never operative.
9114-4766 Québec v. R. - TCC: Solomonic decision - no ITCs but no penalty either for proto-businessesREAD MORE »
Garmeco Canada v. R. - TCC: Court refuses to pierce corporate veil for GST purposes
Sep 02, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Commodity Tax
Précis: The appellant was a corporation that formed part of a complex organization of corporations all of which were ultimately owned and controlled by Mrs. Hilda Georges Abou Rached. The appellant paid various expenses incurred by corporations within the group and claimed ITCs in respect of payments made by members of the group. The Court dismissed the appeal (with the exception of $33.09 in ITCs it allowed) and awarded costs of $1,000 to the Crown.
Garmeco Canada v. R. - TCC: Court refuses to pierce corporate veil for GST purposesREAD MORE »
Tele-Mobile Company v. R. - TCC: Roaming services in US not a separate supply for GST
Aug 28, 2015 By Bill Innes
Categories:
- Bill Innes on Current Tax Cases
- Commodity Tax
Précis: The issue in this decision was whether roaming airtime services (“RAT”) provided to Tele-Mobile customers making long distance calls from the United States to Canada were a separate supply or simply part of the supply of telephone services by Tele-Mobile. If the former, the supply would not be taxable in Canada since the supply was not “made” in Canada. If the latter, the supply would be taxable since it would be “made” in Canada.
Tele-Mobile Company v. R. - TCC: Roaming services in US not a separate supply for GSTREAD MORE »
Basic v. R. - TCC: Taxpayer denied deduction of most home office expenses
Aug 27, 2015 By Bill Innes
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Précis: Mr. Basic operated an aluminum siding business from his home. He was reassessed for 2007 denying roughly $50,000 of the expenses he claimed. He was also assessed for unremitted GST. The two appeals were heard together.
Basic v. R. - TCC: Taxpayer denied deduction of most home office expensesREAD MORE »
Désir v. R. - TCC: Taxpayer denied extension of time to file notice of objection
Aug 21, 2015 By Bill Innes
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Précis: The taxpayer failed to file a GST notice of objection in a timely manner. He filed an application with the Minister for an extension of the time to file his notice of objection. That application was filed within the statutory time limits. The Minister refused his application and advised the taxpayer that he had 30 days to file an application in the Tax Court to extend the time to file a notice of objection.
Désir v. R. - TCC: Taxpayer denied extension of time to file notice of objectionREAD MORE »

Archives - 2015

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