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21 January 2016- 10:43pm Scheuer – Federal Court of Appeal indicates that investors in a gifting tax shelter might be better off suing their own advisors – rather than CRA for issuing a tax shelter number Email this Content The taxpayers, who participated in the same gifting tax shelter as Ficek, sued CRA for negligence in issuing a tax shelter registration number to the promoter and in not warning them of potential problems. ... …The above conclusions … reflect that the performance of statutory duties does not generally give rise to private law duties of care. ... Scheuer, 2016 FCA 7, under General Concepts – Negligence. ...

22 December 2020- 10:55pm Deyab – Federal Court of Appeal confirms neglect (and, thus, no statute-barring) for failing to document corporate withdrawals – but not gross negligence Email this Content The taxpayer was assessed for approximately $2.4 million in shareholder benefits respecting amounts received by him over five years from his small engineering-consulting company (“M.D. ... In affirming the Tax Court’s finding that CRA could reassess those years beyond the normal reassessment period, Webb JA first found that the Crown had made out a prima facie case that the withdrawals were income to the taxpayer, and that this then permitted “the drawing of an adverse inference against [the taxpayer] for failing to call his accountant or bookkeeper, or presenting a properly completed shareholders’ loan account reconciliation” – hence, there had been a misrepresentation. ... Canada, 2020 FCA 222 under s. 152(4)(a)(i), s. 163(2) and General Concepts – Evidence. ...

8 October 2025- 11:24pm Elhav – Tax Court of Canada finds that the taxpayer’s son sleeping at the new condo for 2 ½ months satisfied the 1st-occupant test in ETA s. 254(2)(g), but not the intention for a primary place of residence under s. 254(2)(b) Email this Content The appellant and his wife agreed in January 2017 with a developer to purchase a still-to-be-constructed condominium unit. ... Regarding the appellant’s new housing rebate claim, Friedlander, J. found that a qualifying relation, namely their son (Michael), age 23, had satisfied the first-occupancy test in ETA s. 254(2)(g) given that he had, in fact, slept every night in the condo unit until he decided to return to the family home in Vaughan about 2 ½ months later, and had furnished the unit (albeit, sparsely) while staying there. ...

4 October 2015- 1:47pm Birchcliff – Tax Court of Canada finds that using a diverted private placement to avoid an acquisition of control of a lossco was abusive – and that the private placement was an avoidance transaction notwithstanding its “overarching” non-tax purpose Email this Content A newly-launched public corporation ("Birchcliff") accessed the losses of a lossco ("Veracel") in order to shelter the profits from producing oil and gas properties which it was acquiring. ... The Queen, 2015 TCC 232 under s. 245(4), s. 245(3), s. 111(5)(a) and General Concepts – sham. ...

22 January 2019- 12:17am BH Parkway – Tax Court of Canada finds that a statutory penalty received by a landlord from a defaulted tenant was exempt from HST – and that a Mercedes SUV was not capped at $30K Email this Content A tenant (Trillium College) of a commercial landlord (BH Parkway) vacated the premises in breach of the terms of the lease. ... On this basis, it was not an “automobile,” whose ITA definition (applicable also for ETA purposes), excluded a “van or pick-up truck, or a similar vehicle” (interpreted by CRA to include an SUV) “the use of which … is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income.” ...

24 January 2022- 11:21pm Robillard Estate – Tax Court of Canada finds that MacDonald established that s. 84(2) applied to a speedo pipeline – but doubts MacDonald’s correctness Email this Content An estate engaged in accelerated pipeline transactions in which it transferred shares (stepped up under s. 70(5)) of a portfolio company (“Holdco”) to a Newco in consideration for a note, with Holdco being wound up into Newco a day later – and with the note being repaid by Newco to the estate about three weeks later. ...

6 January 2019- 11:31pm Ihama-Anthony – Tax Court of Canada indicates that an objection can be made after the proposal letter and before the notice of reassessment – but must state “I object” Email this Content Sommerfeldt J found that a fax sent by the taxpayer to CRA could have qualified as notices of objection even though it may have been sent before the issuance of the notices of reassessment in question, stating: Like Justice Woods in Persaud, I am of the view that a notice of objection prepared in response to a proposal letter, which informs a taxpayer that a reassessment is about to be issued, may, if validly served on a Chief of Appeals, constitute a valid notice of objection in respect of the reassessment when it is subsequently issued. ...