Blogue

Rio Tinto Alcan Inc. v. R. - TCC: Taxpayer allowed to amend notices of appeal to cover fresh reassessments

24 juillet 2015 By Bill Innes

Précis: The appellant was assessed for its taxation year ended December 31, 2006 on July 14, 2011. It filed an objection and, subsequently, an appeal to the Tax Court. It was again assessed in respect of the 2006 taxation year on April 19, 2013. That assessment increased its net taxable income by roughly $2 million.
Rio Tinto Alcan Inc. v. R. - TCC: Taxpayer allowed to amend notices of appeal to cover fresh reassessmentsPlus >

Sun Life Assurance v. R. - TCC: Taxpayer awarded costs of $91,792 after date of offer to settle

23 juillet 2015 By Bill Innes

Précis: The taxpayer had made a settlement offer in this decision which was more favourable to the Crown than the ultimate award made by the Court. The taxpayer asked for a lump sum costs award of $200,000 including hourly rates, disbursements and taxes. The Court awarded costs of $91,782, plus disbursements and appropriate HST
Sun Life Assurance v. R. - TCC: Taxpayer awarded costs of $91,792 after date of offer to settlePlus >

Cameco v. R. - FCA: Interlocutory appeal allowed in part, no costs in FCA or TCC

23 juillet 2015 By Bill Innes

Précis: The taxpayer moved unsuccessfully before the Tax Court to strike portions of the Crown’s reply in a uranium transfer pricing case. The Tax Court ordered solicitor-client costs against the taxpayer. The taxpayer appealed to the Federal Court of Appeal.
Cameco v. R. - FCA: Interlocutory appeal allowed in part, no costs in FCA or TCCPlus >

Meunier v. R. - TCC: Workers doing demonstrations in retail stores were employees

22 juillet 2015 By Bill Innes

Précis: This is a decision on a number of EI appeals heard on common evidence. The alleged employer, 7547978 Canada Inc., used workers to do demonstrations of product in the places of business of its various retail clients. It argued that it exercised no control over the workers and that they were therefore not engaged in insurable employment.
Meunier v. R. - TCC: Workers doing demonstrations in retail stores were employeesPlus >

Repsol Canada Ltd. v. R. - TCC: Court slams the Crown with $561,693.00 costs award

22 juillet 2015 By Bill Innes

Précis: The taxpayer was completely successful in a decision blogged earlier on this site and had made a settlement offer which the Crown had refused (and which was more favourable to the Crown than the ultimate result):
Repsol Canada Ltd. v. R. - TCC: Court slams the Crown with $561,693.00 costs awardPlus >

Duggan v. R. - TCC: Court rejects evidence of large cash charitable donations

21 juillet 2015 By Bill Innes

Précis: The taxpayer claimed cash charitable donations of $20,000 in 2007 and $10,270 in 2008 to Mega Church International. He also claimed cash charitable donations of $6,620 to Operation Save Canada's Teenagers. The Crown pleaded that the donations were never made and, in any event, the receipts proffered were inadequate.
Duggan v. R. - TCC: Court rejects evidence of large cash charitable donationsPlus >

R. v. Tallon - FCA: Winter trips to warm locations not medical expenses

21 juillet 2015 By Bill Innes

Précis: The taxpayer had a disability that required the replacement of major joints. She and her husband spent the winter months in warmer locations in order to reduce the pain from her condition. The Tax Court held that the travel expenses were medical expenses. The Federal Court of Appeal reached a different conclusion.
R. v. Tallon - FCA: Winter trips to warm locations not medical expensesPlus >

Lyrtech RD Inc. v. R. – SCC: Leave denied - de facto control by a public corporation - not a CCPC

20 juillet 2015 By Bill Innes

Précis: On July 9, 2015 the Supreme Court of Canada denied leave to appeal the Lyrtech RD Inc. v. The Queen decision of the Federal Court of Appeal which affirmed that a corporation subject to de facto control by a public corporation was not a CCPC.
Lyrtech RD Inc. v. R. – SCC: Leave denied - de facto control by a public corporation - not a CCPCPlus >

1455257 Ontario Inc. - v. R. - TCC: Dissolved corporation ordered to obtain revival to continue appeal

20 juillet 2015 By Bill Innes

Précis: The taxpayer was an Ontario corporation that was dissolved in 2007. On October 18, 2010, it was assessed pursuant to section 160 of the Income Tax Act (the “Act”) relating to the tax indebtedness of 1473661 Ontario Limited (presumably a related corporation) as at that date. The Crown moved to compel the taxpayer to take steps to revive its corporate status within 30 days.
1455257 Ontario Inc. - v. R. - TCC: Dissolved corporation ordered to obtain revival to continue appealPlus >

Hill Fai Inv. v. R. - TCC: Inadequate evidence to demonstrate bad debt of $382,219.31 in 2006

17 juillet 2015 By Bill Innes

Précis: The taxpayer claimed to have incurred a capital loss on a bad debt of $382,219.31 in its taxation year ended September 30, 2006. The loss in turn impacted on its taxation years ended September 30 in each of 2005, 2007 and 2008.
Hill Fai Inv. v. R. - TCC: Inadequate evidence to demonstrate bad debt of $382,219.31 in 2006Plus >

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