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11 August 2019- 11:41pm Connolly – Tax Court indicates that there may be no authority for a Notice of Confirmation to pass on subsequent taxation years Email this Content Before going on to grant the taxpayer’s claim for a disability tax credit for her 2014 taxation year (but not the three earlier years), Jorré DJ noted that the Minister in her Notice of Confirmation had indicated that the taxpayer was eligible for the DTC for her 2015 and later years even though the Notice of Confirmation was dated before her filing-due date for her 2015 year, and stated obiter: [I]t would be surprising if on a proper interpretation the relevant statutory provisions gave the Minister the power to make a determination with respect to future eligibility. ...

3 September 2019- 12:01am Walls – Tax Court of Canada finds that a savvy home developer “knowingly” failed to report his substantial profits Email this Content A licensed real estate agent, who had been reporting income of about $20K a year, realized gains from the construction and sale (in 2006, 2008 and 2010) of three homes in Vancouver (together with a small gain from the sale of a vacant lot) totaling over $2.2 M. ...

25 November 2019- 11:44pm Chen – Federal Court accepts CRA suggestion of filing a T1135 with estimates to avoid late-filing penalty Email this Content After finding that it was reasonable for CRA to decline penalty relief to the taxpayer for filing a T1135 form seven weeks late (along with her regular return, which did not attract a penalty because there was no tax owing) given that she had done the same thing a year previously, McVeigh J turned to one of the taxpayer’s excuses, which was that she had been in another city from February to May 2016, and essentially accepted CRA’s comment that the taxpayer “could have instead filed an estimated 2015 Form T1135 and then amended it once she had her documents.” ...

30 January 2020- 11:17pm McCartie – Federal Court of Appeal agrees that it was inappropriate to make a Rule 58 reference where the evidentiary record needed to be established by witnesses Email this Content The unrepresented taxpayer appealed the determination by the Tax Court that four questions that he had sought to have determined under Rule 58, including whether evidence relied on by CRA in assessing him had been obtained in violation of his Charter rights, were not appropriate for determination under that Rule. ...

10 February 2020- 1:15am Xia – Federal Court of Appeal confirms a gross negligence penalty for failure to report a share of tips paid by patrons of a casino Email this Content In confirming that a slot attendant at a casino, who doubled his income through the receipt of his share of tips received from winning patrons from their non-taxable winnings, was subject to a gross negligence penalty for failure to report the tip income, de Montigny JA stated: Mr. ...

25 February 2020- 12:08am Al-Rubaiy – Tax Court of Canada finds that the common law rule of discoverability does not apply to GST/HST rebate claim deadlines Email this Content The taxpayer was charged HST on his purchase of a dental practice and, after changing accountants, applied for a rebate of the HST (presumably on the basis that the purchase was exempt under inter alia ETA ss. 141.1(1)(b), 200(3) and 167.1).) ...

10 September 2020- 11:32pm National R&D – Tax Court finds that programming costs were not SR&ED and not deductible Email this Content Lafleur J confirmed the denial of SR&ED treatment for a project of a consulting company to develop a computer program to automate aspects of filing SR&ED claims through a “web-based, cross-platform and cross-browser framework to track claimable SR&ED projects.” ...

29 September 2020- 11:39pm Harrison – Federal Court rejects the published CRA position that disputing a tax debt in an objection or appeal constitutes an acknowledgement of the debt Email this Content Under ss. 222(5) and (6)(b), the 10-year limitation period for the Minister to collect an amount payable by the taxpayer is restarted if the taxpayer “makes a written acknowledgement of the tax debt.” ...

4 October 2020- 11:33pm Gardner – Tax Court finds that car travel expenses between a home office and the employer offices were deductible Email this Content A cosmetics sales rep, who did most of her work based out of her home office but travelled around once or twice a week to the company offices 72 kilometres away (where no office was set aside for her) for meetings with the sales team or her boss, was found to be able to deduct (with the requisite Form T2200 employer certification) her “commuting” expenses of around $13,000 for the year, as they thus were incurred in the course of her employment. ...

19 October 2020- 11:28pm Rousseau – Quebec Court of Appeal finds that the Court of Quebec lacked jurisdiction to consider a source deduction issue Email this Content The taxpayer, who had been employed in Alberta and been subject to source deductions based on the federal and Alberta rates, was found by the Court of Quebec to be a Quebec resident. ...