Blogue

Public Television Association of Quebec v. R. - FCA: No charitable status for sibling of US TV channel

21 août 2015 By Bill Innes

Précis: Public Television Association of Quebec (“PTAQ”) appealed from the Minister’s revocation of its charitable status. The revocation was based on the Minister’s conclusion that PTAQ was not using all of its assets in its own charitable activities. Essentially the Minister argued that PTAQ was a creature of Vermont Public Television (“VPT”). In the alternative the Minister alleged that PTAQ was making gifts to VPT which was not a “qualified done” for the purposes of the Income Tax Act.
Public Television Association of Quebec v. R. - FCA: No charitable status for sibling of US TV channelPlus >

Glover v. R. - TCC: Taxpayer denied cash portion of donation in leveraged donation scheme

20 août 2015 By Bill Innes

Précis: The taxpayer participated in a leveraged donation scheme. In the Tax Court he did not pursue a claim for the donation of the software licences which he allegedly donated to a registered charity. His claim was restricted to the cash portion of his donation.
Glover v. R. - TCC: Taxpayer denied cash portion of donation in leveraged donation schemePlus >

Mapish v. R. - TCC: Taxpayer denied charitable tax credits for alleged cash donations

20 août 2015 By Bill Innes

Précis: Mr. Mapish claimed charitable tax credits for donations of $9,600 in 2007 and $11,600 in 2008 (roughly 25% of his income in each year). He alleged that the donations were made in cash to Revival Time Ministries International (“Revival”).
Mapish v. R. - TCC: Taxpayer denied charitable tax credits for alleged cash donationsPlus >

Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported income

17 août 2015 By Bill Innes

Précis: Mr. Amiripour earned income as both a sole proprietor and a partner in 2003 and 2004. CRA added unreported income and denied many of his expense claims for income tax purposes in those years and assessed net GST. This decision covers both his income tax appeal and his GST appeal.
Amiripour v. R. - TCC: Court rejects evidence of undocumented expenses, adds unreported incomePlus >

Kew v. R. - TCC: Moving expenses incurred in 2011 disallowed - not incurred to move to a new business or job

12 août 2015 By Bill Innes

Précis: Mr. Kew left Canada in 2004 and spent the next 7 years living on a sailboat. In 2011 he sailed back to Canada and claimed his expenses on the voyage as a deductible moving expense. Since his income in 2011 was not enough to absorb the expense in full, he carried the balance forward to 2012. This was an appeal of his 2012 taxation year.
Kew v. R. - TCC: Moving expenses incurred in 2011 disallowed - not incurred to move to a new business or jobPlus >

Apic v. R. - TCC: Application to extend the time to file an appeal granted

11 août 2015 By Bill Innes

Précis: Mr. Apic applied for an extension of the time to file a notice of appeal in respect of his 2007 and 2008 taxation years. The only witness called was his bookkeeper, Ms. Clark, who testified that they formed an intention to appeal early on but were delayed and unfamiliar with the procedure.
Apic v. R. - TCC: Application to extend the time to file an appeal grantedPlus >

Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the time

30 juillet 2015 By Bill Innes

Précis: The Zhang decision is a somewhat unusual decision where rectification was denied. Mr. Zhang was a resident of Canada who carried on a successful business in China selling laser beam quality control equipment. When he filed his 2002 tax return he had a general discussion with his accountant about reducing tax on income earned in China.
Zhang v. R. - BCSC: Rectification denied where no “active” investigation at the timePlus >

Justice Russell Brown Appointed to Supreme Court of Canada

29 juillet 2015 By Bill Innes

Prime Minister Stephen Harper today announced the appointment of Mr. Justice Russell Brown to the Supreme Court of Canada. Mr. Justice Brown will fill the seat previously occupied by Mr. Justice Marshall Rothstein. The appointment is effective August 31, 2015.
Justice Russell Brown Appointed to Supreme Court of CanadaPlus >

Coombs v. R. - FC: Judicial view application dismissed as an abuse of process

28 juillet 2015 By Bill Innes

Précis: In 2006 CRA conducted a seizure of documents and records. Since that date Mr. Coombs and other individuals and entities have commenced some 20 proceeding in the Federal Court attacking the seizure, all to no avail (a decision of the Federal Court of Appeal (Coombs v Canada (Attorney General), 2014 FCA 222) dismissed the last such attack in 2014). Justice Gascon of the Federal Court spent little time dismissing this latest judicial review application holding that it was without merit and an abuse of process.
Coombs v. R. - FC: Judicial view application dismissed as an abuse of processPlus >

Ford Motor v. R. - TCC: Crown hit with substantial indemnity costs on failed motion to strike

27 juillet 2015 By Bill Innes

Précis: 2015 has not been a good year for the Federal Crown in terms of adverse costs awards. Ford Motor which was decided by Justice Boyle on July 16 gives no indication that the Crown`s luck is about to turn. In a decision blogged earlier on this site Justice Boyle dismissed the Crownʼs motion to strike portions of the Ford Motor notice of appeal based on the large corporation rules, holding that the Crown was engaged in an opportunistic attempt to change the rules from a shield to a sword. The Court awarded costs against the Crown in any event of the cause and gave the parties 30 days to agree upon costs or, failing which, a further 30 days to make written submissions.
Ford Motor v. R. - TCC: Crown hit with substantial indemnity costs on failed motion to strikePlus >

Archives - 2015

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