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30 April 2024- 11:34pm Marine Atlantic – Tax Court substantially increases a cost award to the taxpayer to punish for “improper” and “offensive” conduct of Crown counsel Email this Content The Appellant had complete success at trial regarding the ITC methodology it used for its ferry operation. ... The Crown did not agree to be bound by those findings until the eve of trial – and this delay in following BC Ferries caused the Appellant to incur substantial costs. ...

6 May 2024- 11:19pm TD – Tax Court of Canada finds that Aeroplan Miles are not gift certificates for GST/HST purposes because their attributes are not similar to money Email this Content An affinity program agreement with Aeroplan allowed TD to add Aeroplan Miles rewards to its credit cards. ... The King, 2024 TCC 50 under ETA s. 123(1) – supply, s. 181.2 and s. 306.1(1). ...

3 June 2024- 11:09pm Entrepôt Frigorifique – Tax Court of Canada finds no obligation of a registrant claiming ITCs to perform supplementary due diligence on its suppliers Email this Content The appellant (Frigo) was assessed beyond the normal four-year ETA assessment period to deny input tax credits (ITCs) for GST charged to it by placement agencies though which Frigo had been supplied with temporary workers. ... In rejecting this position, Boyle J stated: I cannot interpret the ETA and the Regulations as imposing an undeclared obligation on every Canadian business purchasing commercial supplies to exercise additional due diligence with respect to each of its duly registered suppliers, which would include, as claims the respondent in this case, the examination of the physical establishment of the new supplier, its agreements with its personnel, its intention to use subcontractors to carry out the supply, and more — all without even being able to know if the duly registered and verified supplier is in arrears in the payment of GST collected, employee withholding taxes or provincial sales tax, or is otherwise not complying with its tax obligations. ...

24 June 2024- 11:39pm KM Strike – Federal Court of Canada finds potential merit in taxpayers’ position that being victims of fraud of their own officer could open up old taxation years Email this Content In 2023, three companies requested that CRA reassess their 2012 to 2019 returns on the basis that the capital gains reported by one of the companies (Strike) had been overstated due to fraud perpetrated by an officer of Strike and (in the case of the other two companies) on the basis that the management fees charged by them to Strike had been overstated due to Strike’s falsified records. ... He stated that he found “compelling the Applicants’ position … that CRA appears to have considered the relevant statutory authority to have been sufficient to authorize a reassessment of Strike’s income tax return for the 2017 taxation year (a year in which the Applicants submit the reassessment was favourable to CRA).“ Neal Armstrong. ...

16 July 2024- 10:46pm Black – Tax Court of Canada finds that s. 7(2) did not apply to a trust holding employer shares for employees where none of the shares were specifically allocated to specific employees Email this Content A year before a sale of 61% of a private Canadian video gaming company for Cdn.$73 million, an estate freeze was implemented by its dominant individual shareholder, and a 15% common shareholding was issued for nominal consideration to a trust for the benefit of present and future employees. ... By committing itself to issuing 1,380,000 shares to a trust for the benefit of all eligible employees, the Company failed to meet the requirements of subsections 7(1) and 7(2) …. ...

2 October 2024- 11:53pm BlackBerry – Tax Court of Canada finds that s. 95(2)(b)(i) is inapplicable where no net inbound services are provided, and the s. 95(3)(b) and (d) exclusions apply to integrated R&D services Email this Content BlackBerry had acquired four US companies (the “US Affiliates”) so that it could benefit from the tech expertise and services of their employees, who mostly remained in the US. ... In the alternative, he found, in light of the broad meaning of “in connection with” and the important and ongoing role which the R&D services played in meeting the immediate demands of smartphone customers (e.g., teleco carrier testing and bug fixes), that the exclusion in s. 95(3)(d), for “services performed in connection with the … sale of goods,” applied. ...

17 November 2024- 11:45pm CILI – Court of Quebec finds that the satisfaction of a resolutory sales condition nullified the original sale so that reconveyance of the realty to the vendor was not a supply Email this Content Two individuals, who wished to acquire a condo unit in a building (“265”) which was still under construction by the taxpayer (“CILI”), agreed with CILI to acquire another unit in an already completed building (“260”) and move there on condition that, when the 265 unit became available, they would acquire the 265 unit at no loss, if a purchaser had not been found for the 260 unit by a specified date. ... Before allowing CILI’s appeal, Fournier JCQ found that under the Quebec Civil Code: A resolutory condition has the effect of destroying the contractual link existing between the parties by extinguishing it as if it had never existed. … Thus, the return of the unit in each case was to reflect that the original taxable supply was nullified, rather than representing a further taxable supply, so that the application of the s. 332 equivalent was confirmed. ...

Carry – Federal Court finds that it was unreasonable for CRA to deny a request for relief from a mistake on the basis that it was the taxpayer, not CRA, that made the mistake Email this Content A CRA audit of the CEWS benefits received by the Applicant revealed that, due to a transposition error of an employee, it had made an erroneous choice of methods (the Alternative Method rather than the General Method) resulting in the overpayment of CEWS benefits to it of over $1 million. ... CRA denied the request on the basis that: S. 125.7(16) could not be used because, based on the Applicant’s revenue, it could not possibly become a qualifying entity; (Battista J found that this was jumping the gun – the Applicant was requesting the extension of the time for determining whether it was a qualifying entity); S. 125.7(16) accorded CRA with the discretion to accept late-filed s. 125.7 applications but not to change the due date for the claim period; (this simply was an incorrect reading of the s. 125.7(16) wording); and The onus was on the Applicant to submit accurate original wage subsidy applications on time and the error was not caused by CRA. ...

9 March 2025- 11:18pm Morgan – Tax Court of Canada accepts that an application was mailed one month before its stamping as received by the CRA mailroom Email this Content Whether the taxpayer had timely filed his application for the Ontario component of the new housing rebate pursuant to ETA s. 256.21(1) for his newly-renovated home turned on when the substantial renovation had been “substantially completed” (which started the running pursuant to s. 46(6) of the New Harmonized Value Added Tax System Regulations of the two year period for filing the application) and on when the application was filed (which, pursuant to s. 334(1) was deemed to be the mailing date). ... Before allowing the taxpayers appeal, Yuan J stated: I have difficulty imagining what better evidence the CRA could reasonably expect an applicant to produce as proof of filing where the application was submitted by regular mail …. ...

12 June 2025- 11:56pm Kane – Quebec Superior Court states it was bound by horizonal stare decisis to follow a declaration of unconstitutionality in another Superior Court decision under appeal Email this Content The applicants in this case were Mohawks who were charged under s. 42 of the Excise Act for failure to pay duty on tobacco products. ... Kane, 2024 QCCS 5012 under General Concepts – Stare decisis. ...