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28 March 2017- 1:22am Formadrain – Tax Court of Canada finds that improving the process for repairing drains qualified as SR&ED Email this Content It needn’t be rocket science to qualify as SR&ED. A taxpayer which repaired sewers and drains from the inside rather than through excavation, successfully claimed scientific research & experimental development credits for its work on a new approach involving developing a single-use light mandrel (i.e., tube) to facilitate the installation of a sheath from inside the drains, and a system for doing so from a single access point from inside a building (as opposed to using a heavier non-disposable mandrel that required two points of access in order to pull rather than push it.) ... The Queen, 2017 CCI 42 under s. 248(1)- scientific research & experimental development. ...

6 June 2017- 2:04am SLFI Group- Invesco Canada – Tax Court of Canada finds that an SPV funding MFT brokerage commissions was providing a GST-taxable management service Email this Content Citibank in the U.S. agreed to fund the payment of the upfront brokerage commissions that were payable on the issuance of units in the Invesco/Trimark funds (the “Funds”) in consideration for receiving an assignment of X% of the management fees that otherwise would have been earned by the Invesco manager (the “Manager”). ... The Funds argued that they were receiving a GST/HST exempt financial service from Funding Corp – so that this arrangement in effect eliminated the GST or HST on the portion of the management fees that was assigned to Funding Corp. ... The Queen, 2017 TCC 78 under ETA, s. 123(1) – financial service- (q). ...

23 October 2017- 12:26am Findmypast – Inner House of the Court of Session finds that the time of a supply of services was accelerated by prepayment only where the services were precisely identifiable Email this Content ETA s. 152(1) provides that GST/HST for a taxable supply becomes payable if the consideration is prepaid. ... Lord Drummond Young found that this test was not satisfied for a genealogical site, where customers would purchase credits which could be applied during specified time periods to download historical records (e.g., birth and death records) whose number was determined in accordance with parameters that were subject to change by the site – and with a significant number of the credits never being redeemed. ... Findmypast Ltd., [2017] CSIH 59 under ETA s. 152(1) and s. 123(1) – service. ...

12 December 2017- 11:14pm Elfe Juvenile Products – Quebec Superior Court finds that the rigid GST/QST policy of not cancelling interest below 4% on wash transactions is unlawful Email this Content The CRA published policy is that it “will consider” cancelling the interest in excess of 4% for a failure to collect and remit GST/HST in a “wash transaction,” i.e., one where the purchaser is entitled to full input tax credits. ... In annulling a decision of the ARQ to only cancel interest down to the 4% level in a wash transaction (that was not covered under a voluntary disclosure), and in sending the decision back for reconsideration by the ARQ, he stated: [T]he Agency felt unable to cancel more than the interest portion indicated in … the Interpretation Bulletin of 4% of the uncollected sales tax. ... This decision is … unreasonable. Neal Armstrong. Summary of 1092072 Ontario Inc. ...

5 January 2018- 12:31am Huntly Investments – Tax Court of Canada finds that associated-corp equivalent services can be added to the actual full time employees under the SIB definition Email this Content Paris J clarified that the over-five full time employee exclusion from a specified investment business involves a two-step test: [I]t is first necessary to know how many full-time employees the [corporation] in fact employed in the years in issue. The next step is to determine how many full-time employees would be required in respect of the services performed by … associated corporations [had those services not been provided]. ... The Queen, 2017 TCC 255 under s. 125(7) – specified investment business. ...

9 January 2018- 2:06am Bitton Trust – Quebec Court of Appeal finds that the ARQ did not exceed its Quebec-based audit authority when it issued a s. 231.2 demand to a Calgary bank branch Email this Content The ARQ, which was seeking to establish that the central management and control of an Alberta trust was in Quebec, issued a requirement to a Calgary branch of the Banque Nationale du Canada (“BNC”) for various bank records respecting the trust under the Quebec equivalent of ITA s. 231.2(1). ... In finding that the ARQ had not exceeded its territorial competence in making this requirement, Hogue JCA stated: Here we are not concerned with … a seizure outside of Quebec which, it is true, could require the seizing party to approach an authority of the foreign State with a view to obtaining its collaboration in order to proceed. … The communication of the requirement to BNC through one of its branches situated outside Quebec is the sole external element that is present here. ...

4 March 2018- 7:28pm Jayco – Tax Court of Canada finds that, under the UCC, goods were delivered by a U.S. manufacturer outside Canada Email this Content A U.S. manufacturer of recreational vehicles (Jayco) was found by D’Auray J to have delivered or made available the RVs to its Canadian dealers at its facility in Indiana, so that their supply occurred outside Canada and was not subject to GST/HST. Notwithstanding a statement in the Dealership Sale Service Agreements that neither party was “the agent … of the other for any reason,” she found that, in fact, Jayco arranged for the carrier (a Jayco subsidiary) to ship the RVs to Canada on behalf of the dealers rather than of it. Given that the relevant Uniform Commercial Code provisions were broadly similar to those of the Sale of Goods Act, she quoted as apropos an Ontario judicial statement that: [I]f certain conditions are present, there may be a symbolical delivery which divests the seller’s possession …. ...

3 April 2018- 11:36pm Hébert – Tax Court of Canada finds that a corporation whose only activity was unsuccessful efforts to sell its remaining equipment was carrying on an active business Email this Content The market for the business of the taxpayer’s corporation (“Radio Progressive “) of selling and repairing radio telecommunication equipment had virtually disappeared by 2007, so that from that time on, it did not make any sales, and essentially its only activity related to the efforts of the taxpayer (Mr. ... The Queen, 2018 CCI 48 under s. 248(1) – small business corporation. ...

4 April 2018- 11:39pm Pelletier – Court of Quebec finds that employer payment of the law society dues of a tribunal member was not a taxable benefit Email this Content Lapierre JCQ found that the payment of the Quebec Bar dues of a commissioner of the Quebec Employment Injury Board by his employer did not give rise to a taxable benefit. ... He could have instead, as in the case of judges, ceased to pay the dues, which brought him nothing to the extent that he did not act as a lawyer. … This is especially true given that Mr. Pelletier’s function was not subject to the authority of the Barreau du Québec … nor to the Code of Professional Conduct of Lawyers. ...

9 May 2018- 12:03am Raposo – Tax Court of Canada finds that a partnership with an illegal business was void Email this Content The taxpayer and the three other members of the “Raposo clan” were involved in the sale of cocaine in the Gatineau area. ... No partnership – no s. 272.1(5) liability. Thus, the taxpayer benefited from the illegality of his venture. ... The Queen, 2018 CCI 81 under ETA s. 272.1(5) and General Concepts – Illegality. ...