Blogue

Morrison v. R. - FCt: Judicial review of taxpayer relief application allowed - lack of procedural fairness

10 novembre 2016 By Bill Innes

Précis: The taxpayer had participated in the infamous Klotz art flip program and ended up owing over $100,000 in back taxes. His application for taxpayer relief was allowed only to the extent of some interest relief and he applied to the Federal Court for judicial review. On the review it appeared that on a second level review the officer relied in part on without prejudice settlement offers that the taxpayer had rejected. The application was allowed because the Court held that this amounted to a breach of the rules of procedural fairness.
Morrison v. R. - FCt: Judicial review of taxpayer relief application allowed - lack of procedural fairnessPlus >

Mockler v. R. - TCC: Application to extend time to file objection denied - several years too late

9 novembre 2016 By Bill Innes

Précis: Mr. Mockler was entitled to a disability tax credit since 2007. In 2015 he applied to the Minister to re-examine the application date and in 2016 he was advised that it would be extended back to 2005. In September of 2016 he applied to the Tax Court for an extension of the time to file Notices of Objection for the period from 1997 to 2008. A companion application was made on behalf of his wife. The Court construed the applications as applying only to the period from 1997 to 2004.
Mockler v. R. - TCC: Application to extend time to file objection denied - several years too latePlus >

Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessment

9 novembre 2016 By Bill Innes

Précis: In 2015 the appellant commenced an action in the Federal Court for an order that a Requirement to Pay served on him under the Excise Tax Act was “null and void and contrary to the Indian Act, Treaty No. 8 and section 35 of the Constitution Act, 1982, as well as damages for the amounts seized pursuant to the Requirement to Pay” [para. 2]. The Federal Court dismissed his action on the basis that it amounted to an indirect appeal of a tax assessment and, as such, was exclusively within the jurisdiction of the Tax Court. Mr. Horseman appealed to the Federal Court of Appeal which dismissed his appeal from the bench, with costs.
Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessmentPlus >

Stover v. R. - TCC: Tax Court declines to set aside consent judgment

3 novembre 2016 By Bill Innes

Précis: Mr. Stover, in consultation with his lawyer, Mr. Crowe, agreed in late 2015 to a consent judgment dismissing his appeal of his 2005 and 2006 taxation years. His intention was to make an application for fairness relief to what is now called the Taxpayer Relief Committee. When he became aware in 2016 that abandoning his appeal had resulted in his accepting liability under the disputed assessments he applied to the Tax Court to set aside the consent judgment dismissing his appeal. The Tax Court held that the interest of finality of court decisions held sway in this application and accordingly dismissed it with costs.
Stover v. R. - TCC: Tax Court declines to set aside consent judgmentPlus >

Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computers

2 novembre 2016 By Bill Innes

Précis: Mr. Justice de Montigny of the Federal Court (as he then was) in a decision dated March 2, 2015 (2015 FC 262) refused to set aside an ex parte warrant permitting the search of computer records found in the appellant’s house. The Court of Appeal dismissed the appeal from the bench. Neither side sought costs so no costs order was issued.
Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computersPlus >

Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costs

2 novembre 2016 By Bill Innes

Précis: This is an appeal of a Tax Court decision blogged earlier on this site. It was another fictitious business loss case where the only issue was the imposition of a gross negligence penalty; in this case both husband and wife had claimed fictitious losses. They were unsuccessful in the Tax Court and their appeal was dismissed, with costs, from the bench by the Federal Court of Appeal.
Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costsPlus >

Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearing

1 novembre 2016 By Bill Innes

Précis: Mr. Wolsey filed a tax appeal in 2005 in respect of unreported income for his 2000, 2001 and 2002 taxation years. The file dragged on and the appeal was dismissed in 2014 when he failed to attend a status hearing. He moved to set aside the dismissal on the basis that he was unaware of the status hearing and unaware that his counsel had withdrawn from the record. The Court simply did not believe his evidence and dismissed his motion with costs to the Crown.
Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearingPlus >

Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trial

1 novembre 2016 By Bill Innes

Précis: This is the fourth time this case has been blogged on this site. In a nutshell, Mr. Tuccaro is asserting a treaty right to a tax exemption pursuant to Treaty 8 of 1899. The Crown is resisting the claim based in part on issue estoppel arising from prior decisions of the Federal Court of Appeal. Mr. Tuccaro moved unsuccessfully in the Tax Court to strike those portions of the Crown’s pleadings dealing with issue estoppel.
Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trialPlus >

Bradwick Property v. R. - FC: Taxpayer’s counsel not entitled to unredacted documents

28 octobre 2016 By Bill Innes

Précis: The applicant brought 11 judicial review applications seeking to review CRA’s refusal to provide unredacted information pursuant to applications made by the applicant under the Access to Information Act during the course of a notice of objection process under the Income Tax Act. All of the judicial review applications were consolidated in this decision. CRA moved to file unredacted copies of the disputed materials with the Court and for an order denying counsel for the applicant access to the unredacted materials.
Bradwick Property v. R. - FC: Taxpayer’s counsel not entitled to unredacted documentsPlus >

Morrison v. R. - FCA: Lead case appellant not entitled to information about all others

28 octobre 2016 By Bill Innes

Précis: Mr. Morrison was one of the lead appellants in a charitable tax shelter case. He unsuccessfully sought information about all of the other tax shelter participants in a motion before the Tax Court. He appealed to the Federal Court of Appeal and was similarly unsuccessful. His appeal was dismissed with costs.
Morrison v. R. - FCA: Lead case appellant not entitled to information about all othersPlus >

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