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3 December 2017- 7:30pm Pre-production mine development expenses that qualify under CEE – (g.4) need not qualify under (g.3) Email this Content Para. ... Summary of 11 October 2017 Internal T.I. 2017-0719181I7 F under s. 66.1(6) – CEE – para. ...

27 April 2018- 12:29am Campbell – Federal Court discloses that a foreign bank consented to provide information respecting foreign transactions of Canadian residents pursuant to a CRA requirement Email this Content The taxpayer sought to add a copy of the record in a different court file to the record in his own case, in which he had applied to have a requirement issued to him under s. 231.1(1) set aside on the basis that it was issued as part of a criminal investigation of him. Before denying this request, Grammond J indicated that the other file entailed: … an application for leave to impose a requirement on Citibank [NA] to disclose information regarding transactions involving Cayman National Bank and unnamed residents of Canada. It was granted on consent. … [I]nformation provided by Citibank as a result of this requirement brought Mr. ...

16 July 2018- 10:57pm Rocco Gagliese Productions – Tax Court of Canada finds that royalties generated by a CCPC from writing TV-episode music were active business income Email this Content A company which earned royalties from the daily activities of its sole shareholder and employee in writing and producing music for TV episodes was found to be earning income from an active business and not earning income from a specified investment business. ... The Queen, 2018 TCC 136 under s. 125(7) – specified investment business, and s. 129(4) – income or loss- para. ...

23 July 2018- 12:11am Bonnybrook – Federal Court of Appeal finds that CRA has the discretion to extend the three-year deadline for applying for a dividend refund Email this Content CRA has had a longstanding view (e.g., in 2013-0499421I7) that s. 220(3) does not accord it the discretion to extend the limitation in s. 129(1) prohibiting a claim for a dividend refund in a return that is filed more than three years late. Woods JA has found that this position is incorrect, stating: The CRA’s view … is that the taxpayer relief provisions cannot affect a filing requirement which restricts the issuance of a dividend refund. The problem with this reasoning is that this is exactly what the taxpayer relief provisions are intended to do — enable the Minister to provide relief from strict filing requirements.... ...

2 August 2018- 11:44pm Moorthy – Court of Appeal of England and Wales finds that non-taxable receipts of an employee for “injury” included damages received for hurt feelings Email this Content The U.K. statute essentially deemed employment income to include any amount received as a consequence of a person’s employment – but had a specific exclusion for a payment provided "on account of injury to… an employee. ... Summary of Moorthy v Revenue and Customs, [2018] EWCA Civ 847 under s. 248(1) – retiring allowance. ...

13 January 2019- 10:31pm Abdalla – Federal Court of Appeal confirms the test to be applied in determining a waiver’s validity Email this Content Rossiter CJ had found that taxpayers had given valid waivers of their right to appeal: even though the waiver letter drafted by CRA was “poorly worded … if read in its entirety … there is a sufficient and adequate explanation in the letter [such] that a person would have full knowledge of the rights being waived.” ...

29 May 2019- 1:04am Ellaway – Tax Court of Canada finds that no moving expense deduction was available for a move to Canada Email this Content An Australian resident who moved to Canada to take up residence there was properly denied her moving expenses of $59,188 because she did not satisfy the requirement in the s. 248(1) definition of “eligible relocation” that, before the move, she ordinarily resided at a residence that was in Canada. ... The Queen, 2019 TCC 118 under s. 248(1)- “eligible relocation” – para. (c) and Statutory Interpretation – Interpretation Bulletins. ...

12 June 2019- 1:02am Smith – Federal Court of Appeal finds that a free parking pass was a taxable benefit notwithstanding business benefits to the employer Email this Content A flight attendant for Jazz Aviation LP received a taxable s. 6(1)(a) benefit when his employer provided him with a parking pass at the Calgary airport, notwithstanding that it would have been difficult for him to commute by other means and the airline’s belief that providing a parking pass to flight attendants enhanced their reliability and flexibility. Laskin JA stated: [I]t is … determinative that Jazz Aviation did not require its flight attendants to commute to work by car, but was content to preserve the personal nature of employees’ commuting choices. ... Smith’s personal choices and not bound up in his employment duties or in the nature of his work as a flight attendant. … [Consistently with Schroter, it] was “an ordinary, every day expense.” ...

26 June 2019- 11:46pm Caplan – Court of Quebec finds that family trust income purportedly distributed to the children beneficiaries was in fact received by the father as beneficiary Email this Content Two university-age children received income-distribution cheques from the discretionary family trust, and endorsed them to their father (who was one of the two trustees as well as a beneficiary), who professed to spend such funds on expenditures for the benefit of the children, such as covering part of the costs of the family car and condominium. In confirming the inclusion of the distributed income amounts in the income of the father under the Quebec equivalent of s. 104(13), Bourgeois JCQ stated: … Michael and Megan each acted as an accommodation party, whether as an agent or nominee, for their father. … Michael and Megan never had control of the sums that were paid to them by the Trust. ...

22 January 2020- 11:44pm Krumm – Tax Court of Canada applies the tax shelter rules on a private purchase of property described as Class 12 available-for-use property Email this Content The taxpayer acquired a 50% interest in software after being provided with a valuation report that indicated that the software was Class 12 property and qualified as being available for use. ... The Queen, 2020 TCC 7 under s. 237.1(1) – tax shelter – (b). ...