Blogue

Body Boomer Inc. v. M.N.R. - TCC: Receptionist at gym was not an independent contractor

9 mai 2015 By Bill Innes

Précis: The Worker, Ms. Guimond, was a receptionist at a gym run by the appellant. The appellant claimed that her status changed in 2010 when she agreed to become an independent contractor and produced a document which she had allegedly signed.
Body Boomer Inc. v. M.N.R. - TCC: Receptionist at gym was not an independent contractorPlus >

Rizzo v. M.N.R. - Worker engaged in teaching activities in China not engaged in insurable or pensionable employment

8 mai 2015 By Bill Innes

Précis: Ms. Rizzo taught in China from August 27, 2012 to November 16, 2012 where she was employed by a Chinese entity, Oxstand-Bond International College (“Oxstand”). She returned to Canada once her employment was terminated and she applied for EI benefits which were denied.
Rizzo v. M.N.R. - Worker engaged in teaching activities in China not engaged in insurable or pensionable employmentPlus >

Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agent

7 mai 2015 By Bill Innes

Précis: This decision is one of a number of recent cases where CRA denied the GST New Housing Rebate in situations where an accommodation party joined the agreement of purchase and sale, whether in the first instance or by means of a subsequent assignment, to augment the credit of the taxpayer seeking to purchase a home as a primary residence.
Javaid v. R. - TCC: GST New Housing Rebate available where guarantor/purchaser was an agentPlus >

R. v. Revcon - FCt: Taxpayer has limited success asserting solicitor-client privilege in requirement case

6 mai 2015 By Bill Innes

Précis: In 2013 CRA issued two requirements to Revcon Oilfield Constructors Incorporated (“Revcon”) for information requiring the taxpayer to produce materials in connection with a reorganization it undertook in 2011.
R. v. Revcon - FCt: Taxpayer has limited success asserting solicitor-client privilege in requirement casePlus >

Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)

1 mai 2015 By Bill Innes

Précis: On April 30, 2015 the Supreme Court of Canada dismissed, with costs, an application for leave to appeal the Black v. Canada decision of the Federal Court of Appeal which held that the Canada-United Kingdom Tax Convention (1978) (the “Convention”) does not protect a UK resident from Canadian taxation of non-Canadian income not taxed by the UK.
Black v. Canada (SCC – Leave Application Dismissed – April 30, 2015)Plus >

Barnwell v. R. – TCC: No ABIL available on loan to an individual

29 avril 2015 By Bill Innes

Précis: The taxpayer was a lawyer and a CGA. He extended loans aggregating $73,000 to a business acquaintance, Mr. Austin. The loans were made by means of a number of cheques, all payable to Mr. Austin and commencing in 2007.
Barnwell v. R. – TCC: No ABIL available on loan to an individualPlus >

Fong v. R. – FCA: Tax protestors’ appeals dismissed from the bench by Federal Court of Appeal

28 avril 2015 By Bill Innes

Précis: This was a decision on appeals from four interlocutory orders of the Tax Court. One was dismissed as moot. The remaining appeals dealing with discretionary matters such as scheduling were dismissed as not disclosing any palpable and overriding error.
Fong v. R. – FCA: Tax protestors’ appeals dismissed from the bench by Federal Court of AppealPlus >

Lyrtech RD Inc. v. R. – FCA: Taxpayer controlled de facto by a public corporation was not a CCPC

28 avril 2015 By Bill Innes

Précis: The taxpayer, Lyrtech RD Inc. (“RD”), was formed in 2005 to carry on the SRED work previously carried on by Lyrtech Inc. (“Lyrtech”), a public corporation. RD was controlled by a trust (“FFL”) which was created by a subsidiary of Lyrtech.
Lyrtech RD Inc. v. R. – FCA: Taxpayer controlled de facto by a public corporation was not a CCPCPlus >

Vachon v. R. – FCA: Appeal on opening statute-barred years sent back to Tax Court for re-hearing

28 avril 2015 By Bill Innes

Précis: Mr. Vachon was the victim of his accountant to whom he paid moneys that he wished to remit to CRA but his accountant misappropriated the funds.
Vachon v. R. – FCA: Appeal on opening statute-barred years sent back to Tax Court for re-hearingPlus >

Jennings v. R. – TCC: Zoning expenses for rental property were deductible

28 avril 2015 By Bill Innes

Précis: Mr. and Mrs. Jennings appealed CRA’s disallowance of zoning expenses in connection with an Ottawa rental property they had owned jointly since 1987.
Jennings v. R. – TCC: Zoning expenses for rental property were deductiblePlus >

Archives - 2015

Archives