Blogue

Grondin v. R. - TCC: No GST rebate on land acquired to build personal home

14 octobre 2015 By Bill Innes

Précis: Mr. Grondin purchased a piece of land in vacant land in Rockland, Ontario, on November 30, 2010, for consideration of $93,000, plus $12,090 in GST/HST. He sold it in 2012 and applied for a rebate of the GST/HST, which was denied and he then appealed to the Tax Court.
Grondin v. R. - TCC: No GST rebate on land acquired to build personal homePlus >

Solutions MindReady R&D Inc. v. R. - TCC: Taxpayer under de facto control of public company

14 octobre 2015 By Bill Innes

Précis: The facts in this case were somewhat of a clone of those in the decision of the Federal Court of Appeal blogged earlier on this site: Lyrtech RD Inc. v. The Queen (the Tax Court in fact noted that the same accounting firm was used to implement both structures). To put a complex matter somewhat simply Solutions MindReady inc. (“Public”), a public company, spun off its SRED activities to a new corporation, Solutions MindReady R&D inc. (“Private”), which was owned by a Trust affiliated with Public. Private claimed SRED credits in respect of its taxation years ending on November 29, 2005, and December 31, 2005. The Minister denied the credits on the basis that Private was de facto controlled by Public and therefore not entitled to claim SRED credits.
Solutions MindReady R&D Inc. v. R. - TCC: Taxpayer under de facto control of public companyPlus >

Bope v. R. - TCC: Court rejects another appeal involving bogus charitable receipts

13 octobre 2015 By Bill Innes

Précis: Mr. Bope claimed to have made cash donations in 2009 totalling $3,800 to Revival Time Ministries International (“Revival”) to benefit the poor and sick in Africa. This was roughly 10% of his gross income for the year. The Minister originally allowed the donations but subsequently reassessed to deny them. Mr. Bope appealed to the Tax Court.
Bope v. R. - TCC: Court rejects another appeal involving bogus charitable receiptsPlus >

DiMauro v. R. - FCA: Appeals to proceed in TCC on issues of penalties/statute-barring

13 octobre 2015 By Bill Innes

Précis: The Tax Court Judge struck out Fresh Amended Notices of Appeal and all prior Notices of Appeal in the case of appeals by Mr. DiMauro and Debora Do Couto. The Federal Court of Appeal allowed the appeal and permitted the appeals to proceed in the Tax Court on the issues of penalties and statute-barring (both areas where the onus of proof was on the Crown).
DiMauro v. R. - FCA: Appeals to proceed in TCC on issues of penalties/statute-barringPlus >

Habiba v. R. - TCC: Appellant did not in fact work at establishment, not entitled to EI

7 octobre 2015 By Bill Innes

Précis: This is an odd case. The appellant’s husband worked as the head chef of a restaurant for several years. He was allegedly let go because of hard times in the business. She then claimed, with the acquiescence of the restaurant management, to have worked there part time in 2010 as a helper for long enough to permit her to claim EI, after which she was allegedly let go.
Habiba v. R. - TCC: Appellant did not in fact work at establishment, not entitled to EIPlus >

Benaroch v. R. - TCC: Transferee GST liability based on director’s liability vacated

6 octobre 2015 By Bill Innes

Précis: Mr. Benaroch was assessed under subsection 325(1) of the Excise Tax Act for $67,424.15 in respect of a transfer to him by his wife of her half of the the proceeds of the sale of a condominium at a time when she was alleged to owe GST in excess of that amount. Her liability was alleged to stem from the liability of a corporation of which she was a director.
Benaroch v. R. - TCC: Transferee GST liability based on director’s liability vacatedPlus >

Anderson v. R. - TCC: No extension to file objections where taxpayer years out of time

5 octobre 2015 By Bill Innes

Précis: Mr. Anderson applied for an extension of the time to file notices of objection for his 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, and 2009 taxation years. His original time to file such notices of objection with the Minister expired anywhere from 2007 to 2010, depending on the taxation year in question.
Anderson v. R. - TCC: No extension to file objections where taxpayer years out of timePlus >

Hayfron-Benjamin v. R. - FCA: Appeal from finding that taxpayer was an employee dismissed

24 septembre 2015 By Bill Innes

Précis: This decision was an appeal from a decision of the Tax Court which dismissed Mr. Hayfron-Benjamin’s appeal. He was assessed a 10% penalty for unreported income from three different employers in the 2008, 2009 and 2010 taxation years (the employers had all withheld and remitted the applicable tax). He maintained that he had not been employed by any of these employers. The Tax Court did not accept his evidence.
Hayfron-Benjamin v. R. - FCA: Appeal from finding that taxpayer was an employee dismissedPlus >

R. v. Grenon - FC: Federal Court sets aside jeopardy order

24 septembre 2015 By Bill Innes

Précis: In 2013 CRA obtained a jeopardy order against the CIBC RRSP Trust of Mr. Grenon. After being given leave to be added as an intervenor Mr. Grenon moved to set aside the order. (A jeopardy order made against him personally was set aside on consent.) Mr. Grenon moved to New Zealand in October of 2012. He withdrew a large amount ($55 million) from his RRSP in February of 2013 and transferred it to New Zealand. He also withdrew another $15 million and placed it in a high interest account (presumably in Canada).
R. v. Grenon - FC: Federal Court sets aside jeopardy orderPlus >

Letoria v. R. - TCC: No tax credit for offset child support payments

23 septembre 2015 By Bill Innes

Précis: Mr. Letoria shared custody of his two children with his former spouse. He made support payments in respect of the children pursuant to two sequential court orders. He claimed $11,038 for the eligible dependent amount pursuant to subparagraph 118(1)(b) of the Income Tax Act (the “Act”) and $2,234 for the child amount pursuant to subparagraph 118(1)(b.1) of the Act in respect of one of the two children.
Letoria v. R. - TCC: No tax credit for offset child support paymentsPlus >

Archives - 2015

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