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Gladu – B.C. Supreme Court finds that it lacks jurisdiction to declare that a vendor was a Canadian resident for s. 116 purposes Email this Content Two banks which had foreclosed on properties of non-resident debtors, petitioned the B.C. ...

7 January 2018- 5:58pm Lichtman – Tax Court of Canada finds that religious instructors at a Hebrew academy did not qualify for the clergy residence deduction Email this Content Campbell J found that ordained rabbis who taught Judaic studies curriculum to children attending the Vancouver Hebrew Academy were ineligible for the s. 8(1)(c) clergy residence deduction given that teaching (although a component of ministering) is not itself “ministering,” and the students at a school meeting the provincial educational standards were not a “congregation.” ...

21 January 2018- 11:15pm Archibald – Federal Court of Appeal confirms that taxpayers cannot rely on favourable CRA treatment of similarly-situated taxpayers Email this Content In the course of dismissing the taxpayer’s appeal of an assessment made on the basis that tuition fees paid to the University of Liverpool for an on-line MBA program did not qualify for the tuition tax credit, Woods J.A. stated that it is “well settled that a taxpayer does not become entitled to relief simply because another taxpayer similarly situated was assessed differently.” ...

8 February 2018- 11:04pm Isah – Tax Court of Canada notes obiter that it can address incorrectly computed assessment interest Email this Content Imperial Oil indicated that the Tax Court has no jurisdiction to hear an appeal on the computation of refund interest. ...

14 February 2018- 12:53am Morrison – Federal Court of Canada finds that CRA appropriately denied s. 163(1) penalty relief for failure to notice the accountant’s T4 omission Email this Content The taxpayer's accountant inexplicably failed to include a T4 for $47,770 in the taxpayer’s return. ...

15 July 2018- 11:45pm Sterritt – Tax Court of Canada states that the Ontario Superior Court of Justice or the Federal Court, not it, had the jurisdiction to order a refund Email this Content Russell J stated that he lacked jurisdiction to order CRA to pay a refund to the taxpayer: [S]eeking that the Minister be ordered to issue the refund is not an aspect of deciding if an assessment or reassessment or a notice of loss determination is right or wrong. ...

5 February 2019- 12:44am Xia – Tax Court of Canada finds that a gross negligence penalty applied for failure to check out an exempt receipt theory re tips Email this Content A well-educated slot attendant at a casino, who doubled his income through the receipt of his share of tips, was subject to a gross negligence penalty for failure to report the tip income given inter alia his failure to consult with anyone respecting his position that the tips were non-taxable as being a share of exempt lottery winnings. ...

20 February 2019- 12:13am Shallhorn – Court of Quebec finds that the cost to a paraplegic person of installing a home elevator was an eligible medical expense Email this Content Laurin J found that a paraplegic person, who incurred approximately $80,000 to install an elevator in his home, which thereby gave him access to all floors, was entitled to a medical tax credit under the Quebec equivalent of ITA s. 118.2(2)(l.2). ...

25 July 2019- 12:42am Masson – Federal Court finds CRA reasonably declined to grant a late s. 85 election Email this Content In finding that it was reasonable for CRA to deny the taxpayer’s request to file a late s. 85(1) election respecting transfers made by him quite a number of years previously, Roussel J stated: Considering that no evidence was presented to show the initial intention to proceed by rollover under subsection 85(1) of the ITA and that the errors of a third party do not constitute circumstances that justify a late election, it was open to the Minister’s representative to exercise her discretion to deny Mr. ...

26 August 2019- 11:14pm MacDonald – Tax Court of Canada finds that commuter air fares were not deductible employment expense Email this Content The taxpayer flew on a close-to-weekly basis back and forth between his Ottawa home (where he claimed to have a home office) and the Regina office of his employer. ...