Blogue

Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employee

3 novembre 2015 By Bill Innes

Précis: Quinte Children’s Children’s Homes Inc. placed children in foster homes and paid child and youth workers who worked with those children. The sole issue in these appeals was whether one of the workers, Ms. Fobear, was an employee for EI and CPP purposes. The Tax Court held that she was not, relying principally on the lack of evidence of control.
Quinte Children’s Homes v. R. - TCC: Child and youth worker not an employeePlus >

Discovery Trust v. R. - NL SCTD: Beneficiaries did not control Alberta resident trust

21 octobre 2015 By Bill Innes

Précis: The Discovery Trust was settled by the late Mr. Dobbin 2002. In 2006 he arranged to have its residence moved from Newfoundland and Labrador to Alberta by means of an amendment to the trust document, change of trustees and moving the trust assets to Alberta. The trust filed as a resident of Alberta after the date of the move...
Discovery Trust v. R. - NL SCTD: Beneficiaries did not control Alberta resident trustPlus >

Devon Canada v. R. - FCA: Court holds CRA accepted new grounds of objection

20 octobre 2015 By Bill Innes

Précis: Devon Canada Corporation (“Devon”) sought to deduct payments made by predecessor corporatons to their employees in exchange for those employees surrendering various share purchase options (the “Surrender Payments”). In its notices of appeal Devon sought to rely upon section 9 of the Income Tax Act (the “Act”) and, in the alternative, paragraphs 20(1)(b)(eligible capital expenditures) and 20(1)(e) (financing expenses).
Devon Canada v. R. - FCA: Court holds CRA accepted new grounds of objectionPlus >

Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizens

20 octobre 2015 By Bill Innes

Précis: Ms. Hillis and her co-plaintiff, Ms. Deegan, were dual citizens of Canada and the United States. They were both born in the United States but had not lived there since childhood.
Hillis v. R. - FC: No injunction to prevent information transfer to IRS re dual citizensPlus >

DiMauro(2) v. R. - FCA: Appeals to proceed in TCC on issue of penalties only

19 octobre 2015 By Bill Innes

Précis: This case was heard, and a decision rendered from the bench, one day after a decision in two earlier DiMauro appeals also blogged on this site. As in the prior decision, the Tax Court had struck the notices of appeal and the Federal Court of Appeal reversed their decision and sent the appeals back to the Tax Court to proceed on the question of penalties only.
DiMauro(2) v. R. - FCA: Appeals to proceed in TCC on issue of penalties onlyPlus >

Alexander College Corp. v. R. - TCC: College not a “university” for GST/HST purposes

19 octobre 2015 By Bill Innes

Précis: This case turned on the very narrow issue of whether the appellant was a “university” for GST/HST purposes. If it were, then its tuition fees would be tax exempt; if not, those fees would be subject to GST/HST.
Alexander College Corp. v. R. - TCC: College not a “university” for GST/HST purposesPlus >

Great-West Life v. R. - TCC: Payments for administration of drug benefit plan subject to GST

16 octobre 2015 By Bill Innes

Précis: This is a decision in two GST appeals dealing with whether certain services provided to the appellant were “financial services”. The appellant claimed that they were financial services and sought rebates for three reporting periods. The rebates at issue totalled roughly $4.2 million.
Great-West Life v. R. - TCC: Payments for administration of drug benefit plan subject to GSTPlus >

1057513 Ontario Inc. v. R. - FCA: No Part IV refund where returns filed late

16 octobre 2015 By Bill Innes

Précis: This is an appeal from a Tax Court decision blogged earlier on this site. The taxpayer applied for a refund of Part IV tax but had failed to file tax returns within the limitation period applicable to such refunds and the Tax Court dismissed the appeal. The taxpayer had no greater success in the Federal Court of Appeal and for the same reasons articulated by the Tax Court.
1057513 Ontario Inc. v. R. - FCA: No Part IV refund where returns filed latePlus >

Smith v. R. - TCC: Second unexplained failure to appear - appeal dismissed with costs

15 octobre 2015 By Bill Innes

Précis: The taxpayer instituted an appeal respecting rental losses. He failed to appear at a hearing in February and the Crown moved to dismiss the appeal. The Court adjourned sine die to be set down promptly at a future date. The taxpayer failed to appear at the second hearing although he had been notified of the hearing.
Smith v. R. - TCC: Second unexplained failure to appear - appeal dismissed with costsPlus >

ConocoPhillips v. R. – SCC: Leave app. dismissed – mailing date of assessment matter for Tax Court

15 octobre 2015 By Bill Innes

Précis: On October 8, 2015 the Supreme Court of Canada released its decision dismissing the application of ConocoPhillips Canada Resources Corp. for leave to appeal from a decision of the Federal Court of Appeal holding that the Federal Court had no jurisdiction to review the date of mailing of a notice of assessment under the Income Tax Act, i.e., that the matter was within the exclusive jurisdiction of the Tax Court.
ConocoPhillips v. R. – SCC: Leave app. dismissed – mailing date of assessment matter for Tax CourtPlus >

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