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20 December 2017- 1:51am Groscki – Tax Court of Canada finds that a director was not liable for failure to obtain a s. 159(2) certificate before his corporation disposed of most of its assets Email this Content Bocock J appears to have found that a director was not a “legal representative” of a Macao-incorporated corporation that disposed of all of its inventory (being substantially all of its assets) without obtaining a s. 159(2) clearance certificate given inter alia that the director did not do a lot more than directors normally do and, in particular did not act as a liquidator given that there was no liquidation process authorized by the corporation nor any formal authority granted to him to act as a liquidator, de facto or otherwise. ...

7 January 2018- 5:57pm Zhang – Tax Court of Canada finds that “may deduct” means “is permitted to deduct” rather than “chooses to deduct” Email this Content The formula for an individual’s unused tuition, textbook and education tax credits states that it is reduced each year by “the amount that the individual may deduct” for that year. ...

31 January 2018- 7:01am Stadion Amsterdam – ECJ finds that a single supply of composite items is subject to a single rate of VAT Email this Content The operator of a soccer stadium had been found to be making a single supply of tours notwithstanding that participants were entitled at the conclusion of their tour to visit an on-site museum free of additional charge. ...

5 March 2018- 11:51pm VLN – Tax Court of Canada finds that work performed for 3rd parties did not qualify as the taxpayer’s own SR&ED Email this Content Lyons J found that work that the taxpayer performed for third parties using high tech equipment (the “System”) that it had purchased did not qualify as its SR&ED activities. ...

14 March 2018- 12:31am Hughes – Tax Court of Canada finds that care of a child with severe and stringent dietary requirements qualified for the disability tax credit Email this Content The taxpayer spent 13.5 hours per week carefully monitoring the amount of a particular amino acid (Phe) consumed by her daughter (who had been born with phenylketonuria (“PKU”)) in order to avoid severe brain damage. ...

25 March 2018- 11:17pm Custodio – Tax Court of Canada allows a director’s liability appeal for failure of the Crown to tender documents proving the unsatisfied-execution requirement in s. 227.1(2)(a) Email this Content One of the requirements to impose director’s liability under s. 227.1 for unremitted corporate source deductions is that the requirements in one of s. 227.1(1)(a) to (c) has been satisfied, the most relevant of which is usually the requirement in s. 227.1(2)(a) that a certificate for the delinquent amount has been registered in the Federal Court, and that amount had been returned unsatisfied in whole or in part. ...

1 April 2018- 10:48pm Tozer – Tax Court of Canada confirms that bankruptcy does not start the two year director’s assessment period running Email this Content Smith J confirmed that the appointment of a receiver upon a corporation’s bankruptcy did not cause the taxpayer to cease to be a director, so that the two-year time limitation for assessing director’s liability for unremitted corporate GST did not start running at that point. ...

10 April 2018- 11:42pm NWorks – Court of Quebec indicates that a recipient of supply could be invoiced for sales tax after the supplier was asssessed therefor Email this Content A supplier (NWorks) charged GST, but failed to charge QST, on a number of supplies of services to the recipient thereof. ...

16 May 2018- 12:36am Filion – Court of Quebec finds that a director is not liable for unremitted source deductions if he had no reason to suspect financial difficulty Email this Content The taxpayer, who was a titular director (but not the sole director) and a shareholder, was duped by those managing the company into believing it was in good financial shape. ...

29 May 2018- 12:28am Talbot – Tax Court of Canada finds that a taxpayer did not “reside” in a northern region where he stayed there only during work days in a room provided by his employer Email this Content S. 110.7 allows individuals who satisfy conditions, including that they have resided for a period of at least six consecutive months in a "prescribed zone," to take a special deduction in computing their taxable income for the year for travel and accommodation expenses. ...