Recent Posts

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  Nagel v. R. – TCC: No appeal from a nil assessment

  Mar 12, 2018 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Ms. Nagel was reassessed in February of 2016 for her 2013 taxation year. The reassessment was a nil assessment and showed her as resident in Saskatchewan. In November of 2016 she was again reassessed for 2013. The second reassessment was also a nil assessment and this time showed her as a resident of Nova Scotia. Ms. Nagel applied to the Tax Court for an extension of time to file a Notice of Appeal. The application was denied since there is no appeal from a nil assessment. There was no order as to costs.
  Nagel v. R. – TCC: No appeal from a nil assessmentREAD MORE »
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  Shreedhar v. R. - TCC: Assessment not nil, included $2.10 in interest - appeal allowed to proceed

  Nov 21, 2016 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This is an oddball case that may or may not involve some unresolved family drama. Mr. Shreedhar was a student. A Registered Education Saving Plan (“RESP”) established by his grandfather reported to CRA taxable funds allegedly payable to him. CRA then assessed Mr. Shreedhar in respect of this amount but applied unclaimed education‑related deductions available to him resulting in no additional tax payable. Mr. Shreedhar appealed to the Tax Court because he said he had never received any such amount and knew nothing about the RESP. As a preliminary matter the Crown moved to quash the appeal as an appeal of a nil assessment.
  Shreedhar v. R. - TCC: Assessment not nil, included $2.10 in interest - appeal allowed to proceedREAD MORE »
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  Bérubé v. R. – Taxpayer could not appeal a nil assessment

  Dec 15, 2014 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  
  Bérubé v. R. – Taxpayer could not appeal a nil assessmentREAD MORE »