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. – Federal Court confirms that GST/HST remittance obligations are triggered by invoicing Email this Content The taxpayer, in seeking relief under ITA ss. 153(1.1) and 220(3.1) regarding interest and penalties on substantial arrears in its source-deduction remittances, argued that those arrears were caused by CRA incorrectly requiring it to remit GST/HST based on when it invoiced its supplies rather than when it collected those invoices. Shirzad J found that even if the taxpayer’s ETA interpretation were correct, this would not have justified late source-deduction remittances – and that, in any, event “subsections 152(1)(a) and 168(1) of the ETA clearly indicate that the Applicant’s GST/HST payments are due on the date in which the Applicant issues its invoices.” ...

22 February 2021- 9:19am Perron-Ali – Tax Court of Canada finds that training expenses were eligible capital expenditures Email this Content A couple wanted to start investing in rental real estate but, in the year prior to that in which they started looking seriously at potential acquisitions, they were charged approximately $34,000 by a corporation, which provided some intensive three-day weekend training sessions that were focused on different strategies for investing and dealing in real estate, as well as “mentoring” services and over-the-phone coaching. ... The Queen, 2021 TCC 6 under s. 18(1)(b) – Capital expenditure v. expense- Know-how and training. ...

8 March 2021- 10:35pm Maskell – Tax Court of Canada suggests that “substantially completed” might refer to 90% or less Email this Content The deadline for the taxpayer to have made his GST/HST New Housing Rebate application turned on when his project of substantially renovating a house he had acquired in dilapidated condition was “substantially completed.” ... Russell J then found that, even applying the higher 90% threshold favoured by CRA, the taxpayer’s project was substantially completed more than two years before he made his rebate application – so that it was correctly denied. ...

23 July 2021- 12:19am Tomorrow's Champions – Federal Court of Appeal finds that a Canadian amateur athletic association could focus on funding costs of facilities and equipment Email this Content This case was substantially similar to the A4A case and the reasons in that case were stated to be largely applicable to the similarly successful appeal by the appellant (“TCF”) in this case. ... Canada, 2021 FCA 146 under s. 149.1(1) – CAAA- (a). ...

18 August 2021- 12:25am Jungen – Tax Court of Canada finds that the disability tax credit could be claimed for a child with ADHD and conduct disorder Email this Content The taxpayer’s son had extreme behaviour issues, being unable to maintain good relationships with anyone due to his unpredictable and aggressive behavior, and was diagnosed as having attention deficit hyperactivity disorder (ADHD), and subsequently additionally diagnosed with unspecified disruptive, impulse-control and conduct disorder. In allowing the taxpayer’s claim for the disability tax credit, Russell J focused on the aspect of s. 118.4(1) referring to a marked restriction in a basic activity of daily living including mental functioning necessary for everyday life (s. 118.4(1)(c)(i)) such as “adaptive functioning” (s. 118.4(1)(c.1)(iii)), and emphasized inter alia that the child was “seriously lacking in ability to engage in social interactions … substantially all of the time.” ...

23 November 2021- 10:39pm Wang – Tax Court of Canada finds that a quick sale of a residential property following its occupation was not made by a “builder” for ETA purposes Email this Content The sale of a residential unit by its “builder” is generally subject to GST/HST. ... The Queen, 2021 TCC 86 under ETA s. 123(1) – builder. ...

8 June 2022- 11:02pm Rattai – Federal Court of Appeal finds that misrepresentation can be established by the taxpayer’s admission rather than by a copy of his false return Email this Content In reversing the Tax Court in its finding that a gross negligence penalty was not payable by the taxpayer because his return that was in evidence was incomplete, Monaghan JA noted that the taxpayer had admitted to the misrepresentation (claiming fictitious losses) in his Notice of Appeal. ... Rattai, 2022 FCA 106 under s. 163(2) and General Concepts – Evidence. ...

27 December 2022- 8:57pm Vohra – Tax Court of Canada finds that support payments could be considered to be made pursuant to terms of a written separation agreement which had expired Email this Content When the taxpayer and his wife separated, they entered into separation agreement which provided for the taxpayer making support payments until December 2014. ... The King, 2022 TCC 165 under s, 56.1(4) – support amount. ...

3 April 2023- 11:37pm Enns – Tax Court of Canada applies judicial comity principle to find that a widow is a spouse of her deceased husband Email this Content At issue was whether a widow receiving funds from the RRSP of her deceased spouse was a “spouse” for purposes of s. 160(1)(a), so that s. 160 could be applied regarding his tax debt. ... Russell J indicated that, in light inter alia of the principle of judicial comity, he would follow the same Kuchta approach (notwithstanding that Kuchta might be technically a nullity as it had been decided by a substituted judge – see High-Crest). ...

8 May 2023- 10:56pm O'Hagan – Tax Court of Canada indicates that whether a false statement engages a s. 163(2) penalty should be determined only as at the time of return filing Email this Content The taxpayer, who had a modest income, filed a return prepared by an “accounting firm” (DSC) claiming a false business loss of $214,176. ... Russell J further stated that “whether … false statements or omissions in a return justify a subsection 163(2) penalty is determinable at the time the return is filed,” so that he did “not consider evidence heard that post-dates the filing of the 2009 return containing the false statement is of relevance.” ...