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2 September 2015- 8:10am Easy Way Cattle Oilers – Tax Court of Canada finds that failure to timely file a Schedule 31 eliminated the taxpayer’s SR&ED credits Email this Content D'Arcy J found that the taxpayer’s late-filing (by six weeks) of Schedule 31 meant that its SR&ED credits for the year in issue were properly denied – even though the information needed to calculate the credits was in its return and on Form 661, which it had filed on a timely basis. ... The Queen, 2015 TCC 211, under s. 127(9) – investment tax credit – (m). ...

3 July 2016- 11:46pm Felty – BC Court of Appeal finds that an engagement agreement for accounting firm tax advice which limited liability to the fee was not contrary to public policy Email this Content The BC Court of Appeal found that exclusion clause in an engagement agreement between a BC client and E&Y which limited E&Y liability to its fee was binding. ... Ernst & Young LLP, 2015 BCCA 445 under General Concepts – Negligence and General Concepts – Agency, and summary of Bernstein, Jack, "Accountants Limit Liability for Negligence", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 11 under General Concepts – Negligence. ...

Art. 23 of the China- New Zealand Double Taxation Agreement provided in relevant part that “Chinese tax paid … in respect of income derived by a resident of New Zealand from sources in the [PRC] … shall be allowed as a credit against New Zealand tax payable in respect of that income,” and that for such purposes, such Chinese tax “shall be deemed to include any amount which would have been payable as Chinese tax for any year but for an exemption from, or reduction of tax granted for that year … under [specified] provisions of Chinese law.” ... Lin, [2018] NZCA 38 under Treaties – Income Tax Conventions – Art. 24 and of Brian J. Arnold, “The Relationship between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties: A New Zealand Case,” Bulletin for International Taxation July 2018, p. 430 under Treaties – Income Tax Conventions – Art. 24. ...

In this regard, Gagnon J first noted: [I]f one party is enriched and the other impoverished by the same amount, it will be possible to conclude that the party who became richer did not offer equivalent consideration …. ... This case suggests that the CRA view-- that a trust, which distributes property to a non-resident in satisfaction of a capital interest in the trust which is taxable Canadian property, will be liable under s. 116(5) absent withholding or obtaining a s. 116 certificate (see, e.g., 2011-0399501E5) – may be incorrect where the trust is a discretionary trust. ... The King, 2024 CCI 93 under s. 128.1(4)(b), s. 160(1)(e) and General Concepts – FMV – Other. ...

27 April 2021- 10:46pm Bernardin – Quebec Court of Appeal finds that interest that arose prior to a class action judgment becoming res judicata was non-taxable Email this Content An individual, by virtue of being part of a group of class action claimants, was awarded damages in 2004 of $1,200 for each of the seven winter seasons in which she had endured snowmobile noise. ... It is sufficient (and here I paraphrase Rand J. in … Farm Security …) that there be a use or retention by one person of a sum of money belonging to or owed to another. This, in my view, is a debt that is certain and liquidated. … The fact that [the Quebec Attorney General] was unaware of the extent of the members' claims at the time is irrelevant. … [T]he determination of whether an amount received or receivable is interest income must be made from the perspective of the taxpayer. ...