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7 March 2023- 11:31pm BMO Nesbitt Burns – Federal Court of Appeal confirms that providing a full spreadsheet would not breach privilege or amount to an impermissible self-audit Email this Content The Federal Court had granted a CRA application pursuant to s. 231.7 seeking an order requiring BMO Nesbit Burns (“NBI”) to provide an unredacted version of a spreadsheet in connection with CRA’s audit of suspected dividend rental arrangement transactions of NBI. ... In rejecting NBI’s claim of privilege, Kane J had stated that the spreadsheet was not more than the mere “operational outcome or end product of legal advice” and did not satisfy the requirement that it “communicate … the very legal advice given by counsel.” ... Canada (National Revenue), 2023 FCA 43 under s. 232(1) – solicitor-client privilege and s. 231.7. ...

16 July 2023- 11:40pm Morin – Court of Quebec finds that management fees paid to a related company that performed its functions through the agency of the fee payer were non-deductible Email this Content A pharmacist (“Morin”), who previously had operated six pharmacies as proprietorships, agreed with her management company (“377”) that she would incur various of the expenses of the pharmacies as they related to services provided by technicians and support staff, as contrasted to professional staff, as agent for 377 and that the gross profits from the pharmacies would be split on a 30/70 basis between 377 and her. 377 sent quarterly invoices to Morin and issued credit notes for its computed share of the expenses. ... Tremblay JCQ stated): … Ms. Morin had no expectation of receiving any income from the management fees she paid to 377. … It seems obvious that a reasonable businesswoman, considering only her commercial interests, would not have committed herself to such an expense. ... Agence du revenu du Québec, 2023 QCCQ 2406 under ITA s. 18(1)(a) – income-producing purpose, and s. 152(4)(a)(i). ...

Moreover, an amount of money is deemed received by an employee when it is available to the employee. … [A]lthough this Court cannot confirm the exact remuneration received by Mrs. ... After having noted that “the Crown bears the onus for the penalty,” and in reversing the penalty, Gagnon J stated: The role of the Court is to determine whether the penalty was either validly imposed or not. …. ... The King, 2024 TCC 1 (Informal Procedure) under s. 227(9) and General Concepts – Payment and Receipt. ...

16 July 2025- 12:11am Bosa – BCSC considers that it lacked the jurisdiction to consider a request to rectify a clause in a family trust indenture whose interpretation was at issue in an impending TCC appeal Email this Content The petitioners were the beneficiaries of a family trust, who sought to rectify the terms of the Trust Indenture to clarify that the assets of the trust had vested indefeasibly in them on the date defined in the Trust Indenture as the "Distribution Date," which occurred approximately 10 months before the 21st anniversary of the formation of the trust. ... Those arguments are the subject of the appeal to the Tax Court …. In further finding that, even if she had jurisdiction, rectification would not be appropriately granted, she stated, after referring to Collins Family Trust: I consider the declarations that are being sought … to be an attempt to avoid an unintended tax liability. ... Summary of Bosa v Canada, 2025 BCSC 1284 under General Concepts – Rectification. ...

6 February 2017- 11:06pm 2252493 Ontario – Tax Court of Canada refuses to relieve from charging HST on a real estate sale where the purchaser’s bare trustee capacity was undisclosed Email this Content The vendor of a commercial property signed a sale agreement with a purchaser (Mayling) who was not registered for HST purposes – but then, on closing, was directed to transfer title to a purchaser (840 Holdings), which was HST-registered. The vendor was later informed that, in fact, 840 Holdings was purchasing on behalf of two other registered companies who had acquired beneficial co-ownership interests in the property – and who self-assessed themselves for the applicable HST. ...

2 June 2017- 12:45am Hart – Federal Court of Australia finds that summarizing legal tax advice received in a submission to the tax authority resulted in loss of privilege over the opinion letter Email this Content The taxpayer argued that he was not subject to the application of the Australian general anti-avoidance rule given that he had relied on two legal opinions. ... A similar dilemma was avoided in Inwest, where it was sufficient, in helping to establish that the taxpayer’s filing position did not reflect carelessness, to indicate that it had consulted with counsel, without the specific advice received being put in evidence – so that there was no waiver of solicitor-client privilege. ... Summary of Hart v Commissioner of Taxation (No 3) [2017] FCA 571 under s. 232(1) – solicitor-client privilege. ...

27 April 2018- 12:29am Campbell – Federal Court discloses that a foreign bank consented to provide information respecting foreign transactions of Canadian residents pursuant to a CRA requirement Email this Content The taxpayer sought to add a copy of the record in a different court file to the record in his own case, in which he had applied to have a requirement issued to him under s. 231.1(1) set aside on the basis that it was issued as part of a criminal investigation of him. Before denying this request, Grammond J indicated that the other file entailed: … an application for leave to impose a requirement on Citibank [NA] to disclose information regarding transactions involving Cayman National Bank and unnamed residents of Canada. It was granted on consent. … [I]nformation provided by Citibank as a result of this requirement brought Mr. ...

23 July 2018- 12:11am Bonnybrook – Federal Court of Appeal finds that CRA has the discretion to extend the three-year deadline for applying for a dividend refund Email this Content CRA has had a longstanding view (e.g., in 2013-0499421I7) that s. 220(3) does not accord it the discretion to extend the limitation in s. 129(1) prohibiting a claim for a dividend refund in a return that is filed more than three years late. Woods JA has found that this position is incorrect, stating: The CRA’s view … is that the taxpayer relief provisions cannot affect a filing requirement which restricts the issuance of a dividend refund. The problem with this reasoning is that this is exactly what the taxpayer relief provisions are intended to do — enable the Minister to provide relief from strict filing requirements.... ...

2 August 2018- 11:44pm Moorthy – Court of Appeal of England and Wales finds that non-taxable receipts of an employee for “injury” included damages received for hurt feelings Email this Content The U.K. statute essentially deemed employment income to include any amount received as a consequence of a person’s employment – but had a specific exclusion for a payment provided "on account of injury to… an employee. ... Summary of Moorthy v Revenue and Customs, [2018] EWCA Civ 847 under s. 248(1) – retiring allowance. ...

12 June 2019- 1:02am Smith – Federal Court of Appeal finds that a free parking pass was a taxable benefit notwithstanding business benefits to the employer Email this Content A flight attendant for Jazz Aviation LP received a taxable s. 6(1)(a) benefit when his employer provided him with a parking pass at the Calgary airport, notwithstanding that it would have been difficult for him to commute by other means and the airline’s belief that providing a parking pass to flight attendants enhanced their reliability and flexibility. Laskin JA stated: [I]t is … determinative that Jazz Aviation did not require its flight attendants to commute to work by car, but was content to preserve the personal nature of employees’ commuting choices. ... Smith’s personal choices and not bound up in his employment duties or in the nature of his work as a flight attendant. … [Consistently with Schroter, it] was “an ordinary, every day expense.” ...