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Samson v. R. - TCC: Penalties for failure to disclose foreign property sustained

26 mai 2016 By Bill Innes

Précis: Mr. Samson and his wife, Ms. Hilliard, owned property in the United States worth more than $100,000 which they did not report in their 2008 to 2011 income tax returns. They were each assessed $2,500 penalties under subsection 162(7) for each of the years 2008 through 2011 for failing to file forms T1135 in respect of their foreign property by the end of April of the following year as required by section 233.3 of the Income Tax Act (Canada) (the “Act”). [para. [1]]
Samson v. R. - TCC: Penalties for failure to disclose foreign property sustainedPlus >

Apex Language and Career College v. R. - TCC: Teachers at language college were employees

26 mai 2016 By Bill Innes

Précis: This decision dealt with the status of 13 teachers at a language school run by Apex Language and Career College. The 13 teachers had signed contracts indicating that they were not employees. The Tax Court reviewed the well-known factors and concluded that, notwithstanding the terms of their contracts, the teachers were all employees and therefore subject to EI and CPP. As a result the appeal of Apex was dismissed.
Apex Language and Career College v. R. - TCC: Teachers at language college were employeesPlus >

DeGennaro v. R. - TCC: Another Fiscal Arbitrator type case down in flames

25 mai 2016 By Bill Innes

Précis: This is another in the long line of Fiscal Arbitrator type decisions. Mr. DeGennaro unsuccessfully attempted to claim roughly $700,000 in business losses and was assessed a gross negligence penalty of roughly $100,000. His appeal of the penalty was dismissed, with costs to the Crown.
DeGennaro v. R. - TCC: Another Fiscal Arbitrator type case down in flamesPlus >

Hardtke v. R. - FCA: Appeal from ss. 160(1) transferee assessment dismissed from bench

25 mai 2016 By Bill Innes

Précis: The taxpayer’s spouse transferred the family home to her at a time when he owed a considerable amount in taxes. As consideration for the transfer she assumed a mortgage of $65,000 and gave her spouse $1 in cash. CRA assessed her on the difference between the value of the home at the date of transfer ($315,000) and the consideration given, i.e., $249,999. The taxpayer alleged that she had provided consideration, both before and after the transfer, to her spouse in the form of funds he used in his business. She also argued that she had had a claim to the property based on constructive or resulting trust.
Hardtke v. R. - FCA: Appeal from ss. 160(1) transferee assessment dismissed from benchPlus >

Barnwell v. R. - FCA: Appeal from denial of ABIL dismissed

24 mai 2016 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. In 2011 Mr. Barnwell claimed an ABIL in the amount of $39,150 (later reduced at trial to $36,500). CRA denied the deduction on the basis that the loans were made to Mr. Austin, not a CCPC. Mr. Barnwell claimed that Mr. Austin acted as the alter ego of the Whitesand Group of Companies Inc., a CCPC, which was the true debtor.
Barnwell v. R. - FCA: Appeal from denial of ABIL dismissedPlus >

Mendoza v. R - TCC: Transit pass credit allowed where TTC did not produce record of use

24 mai 2016 By Bill Innes

Précis: Mr. Mendoza claimed a transit pass credit in respect of his use of a Toronto Transit Commission (“TTC”) pass. CRA denied the claim because he could not produce a record from TTC detailing the nature of his use of the pass. The Tax Court accepted Mr. Mendoza’s evidence of the nature of his use of the pass and rejected CRA’s position. There was no order as to costs as this was an informal procedure appeal.
Mendoza v. R - TCC: Transit pass credit allowed where TTC did not produce record of usePlus >

R. v. Agnico-Eagle Mines - FCA: Crown wins Pyrrhic victory on appeal

19 mai 2016 By Bill Innes

Précis: Agnico-Eagle issued convertible debt denominated in US dollars in 2002 at a time when the US dollar was worth $1.588. In 2005 and 2006 most holders elected to convert the debt to shares at a time when the US dollar was worth $1.154. The few holders that did not convert had their debentures redeemed. The transaction resulted in a large economic loss for the corporation however because of appreciation in the share price primarily in late 2005 and early 2006.
R. v. Agnico-Eagle Mines - FCA: Crown wins Pyrrhic victory on appealPlus >

Yourkin v. R. - TCC: Cantankerous taxpayer ordered to pay $1,850 in costs on 7th failed appeal

13 mai 2016 By Bill Innes

Précis: This was the 7th time Mr. Yourkin unsuccessfully appealed the same issue to the Tax Court. He did not show up for his hearing and Justice Boyle awarded costs of $1,850 against him finding his...
Yourkin v. R. - TCC: Cantankerous taxpayer ordered to pay $1,850 in costs on 7th failed appealPlus >

Ahmad v. R. - TCC: Student with full-time job not in full-time attendance at university

13 mai 2016 By Bill Innes

Précis: Ms. Ahmad was claiming a tax credit that required that she be in full-time attendance at the University of Florida. The University advised CRA that she was a part-time student. She worked a full time job 37.5 hours per week. Justice Boyle could not conclude that...
Ahmad v. R. - TCC: Student with full-time job not in full-time attendance at universityPlus >

Ford v. R. - FCA: Unsuccessful appeal from dismissal of fairness review application

12 mai 2016 By Bill Innes

Précis: This case arose out of a voluntary disclosure that Mr. Ford made in 2003 in respect of his 2000, 2001 and 2002 taxation years. CRA asked for backup documentation which was never provided. He applied for taxpayer relief in 2010 and he was again asked for backup documentation which...
Ford v. R. - FCA: Unsuccessful appeal from dismissal of fairness review applicationPlus >

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