Blogue

Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deduction

28 avril 2015 By Bill Innes

Précis: Mr. Parker was a minister who was retired on a full disability pension. When he was working he had paid the costs of his disability insurance personally so the amounts he now received were treated as free of tax.
Parker v. R. – TCC: CPP disability not income from employment – not eligible for clergy residence deductionPlus >

Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax credits

28 avril 2015 By Bill Innes

Précis: Mr. Leeper’s wife was suffering from cancer. He claimed medical tax expense credits (“MTECs”) in respect of non-prescription (OTC) drugs and supplements purchased for his wife on the advice of a naturopathic physician.
Leeper v. R. – TCC: Charter not infringed by rule that OTC medications not eligible for medical tax expense tax creditsPlus >

Standard Life v. R. – TCC: $1.2 billion asset bump “mere window dressing designed to mislead the Minister”

24 avril 2015 By Bill Innes

Précis: Prior to 2006 Standard Life Assurance Company of Canada (“Standard”) only carried on a life insurance business in Canada. In 2006 it took steps that it believed resulted in it carrying on a life insurance business in both Canada and Bermuda.
Standard Life v. R. – TCC: $1.2 billion asset bump “mere window dressing designed to mislead the Minister”Plus >

Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the bench

23 avril 2015 By Bill Innes

Précis: This is a decision on an appeal from a Tax Court decision reported as Sowah v. The Queen, 2013 TCC 207 which was blogged earlier on this site.
Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the benchPlus >

Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to property

23 avril 2015 By Bill Innes

Précis: This decision is the latest of a number of Tax Court decision involving a disallowance of the GST/HST New Housing Rebate where an accommodation party joins the agreement of purchase and sale and subsequently takes title, in whole or in part, to the property without any intention of actually occupying the property.
Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to propertyPlus >

Model Roofing Company Inc. v. R. – TCC: Roofing worker was not an employee

23 avril 2015 By Bill Innes

Précis: This is a decision on CPP and EI appeals. The case turned on whether a worker, Mr. Zeru, for a roofing contractor was an employee or an independent contractor.
Model Roofing Company Inc. v. R. – TCC: Roofing worker was not an employeePlus >

Kruger Wayagamack Inc. v. R. – TCC: Taxpayer controlled by Kruger Inc. with 51% shareholdings

21 avril 2015 By Bill Innes

Précis: This is somewhat of an oddball case involving entitlement to refundable SRED credits.
Kruger Wayagamack Inc. v. R. – TCC: Taxpayer controlled by Kruger Inc. with 51% shareholdingsPlus >

R. v. Martin – FCA: Tax Court cannot award costs for “inconsistent and irrational” conduct by CRA

21 avril 2015 By Bill Innes

Précis: This is a decision on an appeal by the Crown from a costs award made by Justice Boyle in the Tax Court. The Crown assessed Mrs. Martin on payments made to her by her late husband at a time when he had income tax arrears.
R. v. Martin – FCA: Tax Court cannot award costs for “inconsistent and irrational” conduct by CRAPlus >

MacKay v. R. – FCA: No jurisdiction to allow an appeal based on the alleged unfairness of a provision

21 avril 2015 By Bill Innes

Précis: This was an appeal by Dr. MacKay, a dentist with a January 31 year end. Because of the operation of sections 9 and 34.1 of the Income Tax Act he was required in 2006 to terminate a previously available deferral stemming from this non-calendar year end.
MacKay v. R. – FCA: No jurisdiction to allow an appeal based on the alleged unfairness of a provisionPlus >

Finanders v. R. – FC: CRA decision to deny relief of penalties on long term disability income unreasonable

20 avril 2015 By Bill Innes

Précis: Ms. Finanders received and reported short term disability income she received in 2008. In 2009 she went on long term disability because of complications resulting from surgery.
Finanders v. R. – FC: CRA decision to deny relief of penalties on long term disability income unreasonablePlus >

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