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Global Views from the World Economic Forum at Davos, Switzerland

24 février 2016 By Taxnet Pro

World leaders, government organizations and professional services firms are interviewed on the big issues of 2016, the Fourth Industrial Revolution and market volatility. Watch the interviews.
Global Views from the World Economic Forum at Davos, SwitzerlandPlus >

McCarthy v. R. - TCC: Despite objections of taxpayer TCC holds discovery proceedings not “torture”

23 février 2016 By Bill Innes

Précis: Mr. McCarthy was a member of the “Fiscal Arbitrator” group of appellants. This group has flooded the Tax Court with cases in recent year, all unsuccessful. This decision may be the most amusing of the bunch. Mr. McCarthy’s lawyer argued, among other things, that “being compelled to attend at discovery and provide answers under oath constitutes torture as defined in the Criminal Code of Canada” [para. 17]. Not surprisingly Justice Boyle gave this argument short shrift and ordered Mr. McCarthy to comply with his discovery obligations failing which, presumably, his appeal would be dismissed.
McCarthy v. R. - TCC: Despite objections of taxpayer TCC holds discovery proceedings not “torture”Plus >

Daszkiewicz v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses

23 février 2016 By Bill Innes

Précis: Another fictitious business loss case where the only issue was the imposition of gross negligence penalties with respect to fictitious business losses. The appeal was dismissed with costs.
Daszkiewicz v. R. - TCC: Gross negligence penalties affirmed - fictitious business lossesPlus >

Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax Court

18 février 2016 By Bill Innes

Précis: Graham J. of the Tax Court dismissed Mr. Ghaffar’s application to set aside a previous decision dismissing his appeal for failure to appear at a status hearing. Mr. Ghaffar appealed to the Federal Court of Appeal. The Court of Appeal dismissed the appeal from the Bench, finding no reversible error.
Ghaffar v. R. - FCA: Appeal dismissed - no reversible error in Tax CourtPlus >

Ontario Government Delays ORPP Enrollment and Contributions

18 février 2016 By Taxnet Pro

On February 16, 2016 the Honourable Charles Sousa, Ontario Minister of Finance, in conjunction with the Honourable Bill Morneau, Minister of Finance of the Government of Canada, announced that...
Ontario Government Delays ORPP Enrollment and Contributions Plus >

Maynard v. R. - TCC: Gross negligence penalties affirmed - fictitious business losses

18 février 2016 By Bill Innes

Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalty, in this case on both husband and wife who had both claimed fictitious losses. The appeal was dismissed with costs.
Maynard v. R. - TCC: Gross negligence penalties affirmed - fictitious business lossesPlus >

Fundy Spray Motel v. R. - TCC: GST payable established from third party records

17 février 2016 By Bill Innes

Précis: The appellant operated a motel in Nova Scotia. It was assessed GST/HST on unreported revenues. The revenues were determined from occupancy reports it made to a third party: Check Ins Nova Scotia. The Tax Court accepted the third party evidence and dismissed the appeal except for a small concession made by the Crown: income from the rental of space for an ATM was from a financial service and therefore exempt from GST/HST. There was no order as to costs since this was an informal procedure appeal.
Fundy Spray Motel v. R. - TCC: GST payable established from third party recordsPlus >

Porotti v. R. - FCA: Appellant not an employee - no reversible error

17 février 2016 By Bill Innes

Précis: The Tax Court concluded that Ms. Porotti was not engaged in insurable and pensionable employment. The Federal Court of Appeal found no reversible error and dismissed the appeal with costs.
Porotti v. R. - FCA: Appellant not an employee - no reversible errorPlus >

Brathwaite v. R. - TCC: Gross negligence penalties deleted in part - fictitious business losses

16 février 2016 By Bill Innes

Précis: Another fictitious business loss case where the only issue was the imposition of a gross negligence penalties to various taxation years. In an unusual twist Ms. Brathwaite was successful in having the largest penalty (2008) deleted. Her co-appellant, Mr. Thompson had his penalty for 2008 deleted. The appeals were allowed in part with one set of costs to the Crown in the amount of 60% of the Tariff.
Brathwaite v. R. - TCC: Gross negligence penalties deleted in part - fictitious business lossesPlus >

Chaudhry v. R. - TCC: Income Tax Act properly before the Court (strange taxpayer argument)

16 février 2016 By Bill Innes

Précis: The taxpayer’s agent made a very eccentric argument: the Minister had not produced a certified copy of the Income Tax Act (the “Act”) nor had respondent’s counsel made a request of the Clerk of the Senate for a copy. The Court made short work of the argument and dismissed the appeal. There were no costs as it was an informal procedure appeal.
Chaudhry v. R. - TCC: Income Tax Act properly before the Court (strange taxpayer argument)Plus >

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