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Mariano v. R. - TCC: Another gift in kind scheme bites the dust

10 novembre 2015 By Bill Innes

Précis: This decision involved a somewhat complex charitable donation program involving gifts in kind of software licenses by donees and the issuance of charitable receipts to them in an amount roughly 3 or more times their cash actual outlay. The trial was unusually long for Tax Court proceedings (25 days) and ended with the taxpayer losing on all points they raised.
Mariano v. R. - TCC: Another gift in kind scheme bites the dustPlus >

Modern Pest Control v. R. - TCC: Work by operator’s brother insurable

9 novembre 2015 By Bill Innes

Précis: This case dealt with work performed by Jonathan Flynn for a company operated by his brother and owned by his uncle. CRA contended that the terms were not similar to arm’s length employment and, accordingly, that Mr. Flynn was not engaged in insurable employment.
Modern Pest Control v. R. - TCC: Work by operator’s brother insurablePlus >

Bertrand v. R. - TCC: No child credits since child did not live with mother

9 novembre 2015 By Bill Innes

Précis: Ms. Bertrand, who was separated from her spouse, claimed tax credits (the Canada Child tax benefit and the goods and services tax credit - collectively the “Credits) for a child, identified as X, in 2013. The Tax Court was satisfied that X did not live with Ms. Bertrand in 2013 and had been in the custody of her father, Mr. Lachance, for some time.
Bertrand v. R. - TCC: No child credits since child did not live with motherPlus >

Eleanor Martin v. R. - SCC: Leave application dismissed with costs

6 novembre 2015 By Bill Innes

Précis: The Supreme Court of Canada dismissed the Martin leave application with costs and without reasons.
Eleanor Martin v. R. - SCC: Leave application dismissed with costsPlus >

Hall v. R. - TCC: Directors liable for choice not to remit withholdings

6 novembre 2015 By Bill Innes

Précis: The appellants, Mr. and Mrs. Hall, were the directors of an alarm system company, Petco Holdings Inc. (“Petco). Commencing in 2004 they ran into financial problems and fell behind in their remittances for employee tax, EI and CPP. They resigned as directors in 2009 but were assessed in 2011 in respect of withholdings for the period prior to their resignations.
Hall v. R. - TCC: Directors liable for choice not to remit withholdingsPlus >

R. v. Castro - FCA: No deduction for the cash purchase price of bogus receipts

5 novembre 2015 By Bill Innes

Précis: This is a decision in several consolidated appeals from the Tax Court. The Tax Court had allowed the taxpayers the cash portion of inflated charitable receipts they had purchased from a registered charity for 20% of their face value. The Federal Court of Appeal allowed the Crown’s appeals, with costs, holding that the receipts did not accord with the Income Tax Regulations since they did not set out the true cash amounts received by the charity.
R. v. Castro - FCA: No deduction for the cash purchase price of bogus receiptsPlus >

Kin Fong v. R. - SCC: Leave to appeal denied to tax protestors

5 novembre 2015 By Bill Innes

Précis: The Supreme Court of Canada dismissed the Kin Fong leave application with costs and without reasons.
Kin Fong v. R. - SCC: Leave to appeal denied to tax protestorsPlus >

Andrei 95 Holdings Ltd. v. R. - TCC: Legal fees for shareholder fight not subject ITCs

4 novembre 2015 By Bill Innes

Précis: The appellant incurred legal fees during the course of a dispute between it, its shareholders and the shareholder of other businesses in which they were involved. The appellant claimed ITCs on those legal fees on the basis that it was engaged in the commercial activity of providing consulting services and the legal fees were incurred during the course of that commercial activity.
Andrei 95 Holdings Ltd. v. R. - TCC: Legal fees for shareholder fight not subject ITCsPlus >

Menoudakis v. R. - TCC: Rockstar Music School instructors were employees

4 novembre 2015 By Bill Innes

Précis: The issue in this decision was whether instructors at the Rockstar Music School and Concert Hall (“Rockstar”) were employees for EI and CPP purposes. The Court applied the familiar tests and concluded that the five individuals involved were indeed employees and dismissed the appeal of Ms. Menoudakis who, along with her husband, ran Rockstar as an unincorporated concern.
Menoudakis v. R. - TCC: Rockstar Music School instructors were employeesPlus >

0742443 BC Ltd. v. R. - FCA: Appellant was a specified investment business - appeal dismissed

3 novembre 2015 By Bill Innes

Précis: The Tax Court concluded that the mini-storage business of the appellant was a specified investment business and therefore not entitled to the small business deduction. The Federal Court of Appeal agreed and dismissed the appeal with costs.
0742443 BC Ltd. v. R. - FCA: Appellant was a specified investment business - appeal dismissedPlus >

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