Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

. … A communication revealing the name of a law firm or lawyer – without anything else, such as actual legal advice – is not a confidential communication made for the purpose of receiving legal advice from a lawyer acting in a legal capacity. ...

In confirming that the Minister’s decision to deny penalty relief was reasonable, Campbell J stated (at paras. 8-9): The... second level review [found]: … [T]he amount omitted … represents a large amount of his employment earnings. ...

In finding that the Minister’s discretionary decision to not accept the late-filed RC4616 was reasonable, Zinn J stated (at paras 40, 42, 43 and 44): … [T]here is no evidence supporting the submission that the [January 1, 2016] date was placed there in error. … [T]he form filed in February 2016 was not a “late-filed election” as is suggested. It was a timely election filed in February 2016, the month following the January 2016 GST/HST reporting period of the Denso Companies and was stated to be effective January 1, 2016. … Denso Companies… admitted that they “were not aware of the new RC4616 regulation.” … The 2015 amendments were … referenced in a number of CRA publications and in the statute itself. ... It was open to the Minister to conclude, as was done, that the Denso Companies had not taken adequate precautions to keep abreast of their compliance obligations, actions that amount to carelessness and negligence. … ...

After noting (at para. 9) that the applicant had not demonstrated that “the respondents in fact agreed to not raise reassessments for tax years prior to the tax years in question in the applicant’s voluntary disclosure,” and in rejecting the applicant’s application for an injunction prohibiting the Minister from issuing the proposed reassessments, Martineau J stated (at para 10): [A]s this is a question of the possible merits of a prohibition to prevent the exercise of discretion that is clearly assigned to the Minister by the ITA — that of issuing a reassessment — it must be noted that the applicant was unable to cite any specific jurisprudence in this regard, and even less so for a motion for an interlocutory injunction aimed at suspending, to the sole benefit of the applicant, the application of a law of general application such as the ITA, the constitutionality of which is not in question. After further noting that, under ss. 165(3) and 171, the Tax Court had the power to cancel an assessment, he stated (at para. 13): …The public interest — i.e. the orderly application of the ITA — takes precedence here over the financial and other inconveniences that the applicant may face by having, like all taxpayers, to follow the normal challenge procedure set out in the ITA. ...

Canada (Attorney General), 2023 FC 356-- summary under Rule 303 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Federal Courts Rules- Rule 303 respondent changed from CRA to AGC Before ordering that the respondent be changed from the CRA to the Attorney General of Canada (AGC), Southcott J stated (at paras. 24-25): As the Respondent submits, Rules 303(1) and (2) of the Federal Courts Rules … provide that, where an application does not directly affect another person other than a tribunal in respect of which the application is brought, the application shall name the AGC as a respondent. As CRA is effectively the tribunal in respect of which the application is brought, the Respondent takes the position that the appropriate respondent is the AGC. … I agree with the Respondent’s analysis …. ...

. … [T]he Assistant Commissioner … [also] simply stated the principle that errors or omissions by tax professionals “are not considered extenuating circumstances for the purpose of remission” and then treated it as a complete answer to the applicant’s submission. … Given the importance to the applicant’s request of the question of whether any errors or omissions by the tax professionals who assisted the applicant could constitute an extenuating circumstance or, more broadly, made it unreasonable or unjust to recover the 2005/2006 debt, it was essential that the Assistant Commissioner explain why he concluded that they did not. … [I]t is insufficient to simply state the rule without also explaining why an exception should not be made in this case. ...

Before setting aside and remitted to the Minister for redetermination, Walker J stated (at para. 63): … The Minister’s delegate … imports equitable requirements specific to rectification and rescission without acknowledging any difference in the remedies sought. … They requested only the amendment of the Original Elections, as contemplated in subsection 85(7.1). The Minister’s delegate erred when he stated, “[y]our request is similar to the request Canada Life put forward, in which [the] ONCA said, ‘The court cannot substitute one series of transactions for another to avoid an unintended tax result’”. … ...

Before dismissing the application, Ahmed J stated (at paras. 45, 49): I agree with the Applicant that legislation may be inconsistent with section 96 of the Constitution Act, 1867 if it creates financial obstacles that impose undue hardship on potential litigants …. However, in light of the Applicant’s gross earnings and numerous related companies, I am not persuaded by the Applicant’s argument that the Appeal Payment Provisions cause it undue hardship. … Trial Lawyers is distinguishable … because the Appeal Payment Provisions are remedial, not punitive. ...

She stated (at para. 120-121): A legitimate expectation arises when a government official makes “clear, unambiguous and unqualified” representations within the scope of their authority to an individual about an administrative process that the government will follow: … Mavi, 2011 SCC 30 …. ... The Court may only grant appropriate procedural remedies to respond to a legitimate expectation …. ...

The Applicant’s written submissions… explained that … if CRA did not agree to allow the re-appropriation of the statute-barred credits to the company’s HST liability, Mr. Pomeroy would not be able to pay CRA and would face the possibility of declaring bankruptcy. … [T]he written submissions identified … the resulting possibility that the HST liability would not be paid. ... However, the Guidelines’ … section entitled “Other circumstances”… states that the CRA may also apply ministerial discretion if a taxpayer’s circumstances do not fall within the situations described….. ...