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24 January 2020- 12:00am Frank-Fort Construction – Tax Court of Canada reverses gross negligence penalty for failure of new home builder to report two sales Email this Content D’Auray J found that a one-man corporation that had a business of constructing (through using third-party contractors) and selling about 10 or 20 new homes per year had not been demonstrated by the Crown to be liable for gross negligence penalties for failure to report in its GST returns two of the home sales it made in the 2 ½ year audit period. ...

10 February 2020- 11:56pm Patterson Dental – Federal Court of Appeal finds that the single supply doctrine did not deem an anesthetic containing a drug substance to be that drug Email this Content Sales by the taxpayer of anesthetic solutions containing epinephrine (which reduced bleeding) to dentists were not zero-rated under Sched. ... Gleason JA did not consider that doctrine to be applicable (although she didn’t really get into it, there is circularity in bifurcating a supply into two supplies, so that you can argue that they are deemed by the single supply doctrine to be one supply), but found that even if the doctrine did apply, it did not work in the taxpayer’s favour, stating: [B]oth common sense and the expert evidence establish that the reason for administration of dental anesthetics- including those containing epinephrine- is pain control …. ...

25 March 2020- 6:59am Honey Fashion – Federal Court of Appeal requires the CBSA to revisit an adverse decision due to its failure to explain a departure from past practices Email this Content In a specialized customs tariff remission context, De Montigny JA agreed with Zinn J of the Federal Court that a decision of the CBSA- to deny a request of a clothing manufacturer (Honey Fashion) to have the name of the importer of record changed from the actual importer to that of Honey Fashion (in order that Honey Fashion could generate remission claims for the importations in question) – should be reversed given that the CBSA decision did not give any explanation as to why it was not following its practice in previous such claims of allowing such a name change. ...

8 April 2020- 1:14am KIK – Federal Court finds that follow-up correspondence of the taxpayer’s accounting firm resulted in the transformation of a reversible CBSA decision into a reasonable one Email this Content Vavilov confirmed that decisions of the CRA (or, in this case, the CBSA) must satisfy requirements of justification, transparency and intelligibility. ... In finding that this email correspondence was effectively part of the decision under judicial review, Norris J stated: The officer’s responses to the inquiries and further submissions from the applicant’s representatives are part and parcel of the justification for the decision that was given to the applicant. … The officer was not responding to an application for judicial review of the decision, something that had not yet been commenced at the time of the exchanges. ...

28 June 2020- 11:13pm Restaurant Le Relais – Quebec Court of Appeal finds that the mere erroneous exercise of audit discretion did not ground damages against the ARQ/CRA Email this Content The Tax Court had been critical of the ARQ auditor for using an arbitrary alternative method for determining the sales of a Quebec restaurant company for GST/QST purposes, and allowed its appeal. ... Agence du revenu du Québec, 2020 QCCA 823 under General Concepts – Negligence, fiduciary duty and fault. ...

4 August 2020- 11:14pm Wachal – Tax Court of Canada finds that non-granular pleading of the Minister failed to shift the onus to the taxpayer Email this Content The taxpayer’s eligibility for Canada child tax benefit for his son turned primarily on whether he qualified as the “eligible individual” for that child. ... The Queen, 2020 TCC 78 under s. 122.6- eligible individual – (b)(ii) and s. 122.62(1). ...

3 September 2020- 9:55pm Mamdani Family Trust – Tax Court of Canada finds that a taxable dividend was to be valued at its pre-tax amount for s. 160 purposes Email this Content An inter vivos family trust received over $3.5 million in taxable dividends from a wholly-owned Canadian private corporation (“Global”) at times that Global had unpaid income tax liabilities. ... He went on to indicate that, even in the absence of Gilbert, he would not have been convinced by the evidence of the taxpayer’s valuation expert given inter alia that “if a corporation has declared a dividend, the dividend belongs to the holder of the share on which the dividend was declared, such that the corporation is not in a position to sell that dividend to someone else” – so that the usual test of what the property could sell for was simply inapplicable. ...

14 January 2021- 10:53pm Ifi – Federal Court finds that CRA unreasonably refused to cancel tax under s. 207.06(1) on the basis of a “repeated” mistake that in fact was new Email this Content In 2009, the taxpayer (Ms. ... The excess contribution in 2014 … was tied to Ms. Ifi’s status as a non-resident. ...

20 January 2021- 10:53pm Spiegel Sohmer – Court of Quebec finds that reimbursing expenses for the wedding of a law firm partner’s daughter generated a non-deductible taxable benefit Email this Content In 1994, Grunbaum found that expenses incurred by the corporate taxpayer as a result of inviting business guests to a wedding reception held in honour of the daughter of a shareholder were incurred by it for the purpose of gaining or producing income from its business. ... Agence du revenu du Québec, 2021 QCCQ 69 under s. 18(1)(a) – income-producing purpose. ...

24 May 2021- 11:04pm Lauzon – Federal Court rejects an unjust enrichment claim by a taxpayer claiming he had not received refund cheques Email this Content The taxpayer alleged that he had not received cheques for refunds claimed in his returns for his 2005 and 2006 taxation years, which CRA’s records showed as having been paid, and brought an action against CRA in 2018 for unjust enrichment on the basis that it had not in fact received the refunds. ... Canada (Revenue Agency) 2021 FC 431 under General Concepts – Unjust enrichment and s. 248(7). ...