Blogue

R. v. Lee: Minister not entitled to compliance order where identity of person required to comply not clear

17 juillet 2015 By Bill Innes

Précis: The Crown issued a requirement to Mr. Lee and then brought this application for a compliance order. The Court found that the language used in the requirement was so broad that it could not determine whether it was addressed to Mr. Lee or would include documentation about corporate assets that he would only have access to in his capacity as a director or officer of a number of corporations. As a result the application was dismissed, but without costs.
R. v. Lee: Minister not entitled to compliance order where identity of person required to comply not clearPlus >

Adhar v. R. - TCC: Painter was an independent contractor for CPP and EI purposes

16 juillet 2015 By Bill Innes

Précis: Mark Ahern worked for Mr. Adhar (operating as Peacock Painting) for 16 years prior to the termination of the relationship in 2012. The Minister determined that at the date of the termination Mr. Ahern was engaged in pensionable and insurable employment. Mr. Adhar appealed to the Tax Court.
Adhar v. R. - TCC: Painter was an independent contractor for CPP and EI purposesPlus >

McNally v. R. - FC: Taxpayer successful in application to compel CRA to assess gift tax shelter

16 juillet 2015 By Bill Innes

Précis: The applicant, Mr. McNally, participated in a gifting tax shelter program, EquiGenesis 2012. More than two years had passed since he filed his 2012 tax return and the Minister had not assessed his 2012 taxation year. Mr. McNally brought a judicial review application for an order compelling the Minister to assess his 2012 taxation year.
McNally v. R. - FC: Taxpayer successful in application to compel CRA to assess gift tax shelterPlus >

Dhanoa v. R. - TCC: Court rejects due diligence defence on unreported income

15 juillet 2015 By Bill Innes

Précis: Mr. Dhanoa failed to report investment income in both 2011 and 2012. As a consequence the Minister applied a 10% penalty under subsection 163(1) of the Income Tax Act (the “Act”) to his 2012 taxation year.
Dhanoa v. R. - TCC: Court rejects due diligence defence on unreported incomePlus >

Langard v. R. - TCC: Taxpayer not entitled to losses generated by his holding corporation

15 juillet 2015 By Bill Innes

Précis: Mr. Langard claimed business losses from trading in commodity futures in the amounts of $472,029.89 in 2006 and $151,551.06 in 2007. The trading occurred in an account of Bearsden Enterprises Ltd., (“Bearsden”); Mr. Langard was a director and president of Bearsden. The sole question before the Court was whether the losses were incurred by Mr. Langard or Bearsden.
Langard v. R. - TCC: Taxpayer not entitled to losses generated by his holding corporationPlus >

Carphin v. R. - TCC: Offshore commissions from selling Ponzi scheme taxable

14 juillet 2015 By Bill Innes

Précis: Mr. Carphin earned considerable commission income between 2001 and 2006 selling investments through the Institute of Financial Learning an organization which proved to be a part of a traditional Ponzi scheme.
Carphin v. R. - TCC: Offshore commissions from selling Ponzi scheme taxablePlus >

Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCs

14 juillet 2015 By Bill Innes

Précis: The taxpayer claimed ITCs for 2007, 2008 and 2009 totalling $2,555.87 on expenses associated with two residential properties it owned in Guelph and Waterloo, Ontario. The principal of the taxpayer, Mr. Sobara, testified that the condominium in Waterloo was used to store a rare book collection that he had been assembling.
Gutbucket Inc. v. R. - TCC: Book collecting a hobby of shareholder - no entitlement to ITCsPlus >

Curry v. R. - TCC: Ex-husband paying child support not entitled to Tax Credits

13 juillet 2015 By Bill Innes

Précis: The only point at issue in this appeal was whether Mr. Curry was entitled to “claim the tax credits for a Wholly Dependent Person and the Child Amount (the “Tax Credits”) with respect to his daughter in his 2011 and 2012 taxation years”.
Curry v. R. - TCC: Ex-husband paying child support not entitled to Tax CreditsPlus >

Berger v. R. - TCC: Sports blogger engaged in business, entitled to claim losses

13 juillet 2015 By Bill Innes

Précis: Mr. Berger was a journalist who previously worked for FAN 590 radio covering hockey. As one part of his work he filed blogs.
Berger v. R. - TCC: Sports blogger engaged in business, entitled to claim lossesPlus >

GMAC Leaseco v. R. - TCC: $235 million “support payments” from GM taxable

10 juillet 2015 By Bill Innes

Précis: This decision involves four sources of income which were assessed by CRA against GMAC Leasco (“GMAC”) [para. 2 of the Reasons].
GMAC Leaseco v. R. - TCC: $235 million “support payments” from GM taxablePlus >

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