Search - 润华 最新动态 2025

25 March 2025- 11:17pm IWK Health – Tax Court of Canada finds that employers could not claim HST on the reimbursed health care expenses of their employees Email this Content Some Nova Scotia hospitals reimbursed (through a health care plan administrator) their employees for the employees’ costs including HST of acupuncture, massage therapy, naturopathy, or homeopathy services. ... Accordingly, these services did not satisfy the s. 175 test of being “for consumption or use … in relation to activities” of the hospitals. ... The King, 2025 TCC 44 under ETA s. 175(1). ...

16 January 2025- 12:17am Doostyar – Federal Court of Appeal indicates that judgments should not be provided to the parties in draft for non-substantive comments Email this Content The Tax Court judge sent a draft judgment (disallowing the taxpayers’ appeal) to the parties and asked for their comments on any “typographical, grammatical, punctuation, or [any] similar error[s] or any omissions” and any “comments in respect of the written presentation of…[the] decision”, but not so as to revisit the substance of the decision. ... Canada, 2025 FCA 6 under s. 171(1). ...

24 March 2025- 11:12pm Excavations Marchand – Court of Quebec finds that a construction company’s equipment used to provide concrete at a construction site qualified as for manufacturing goods for sale Email this Content A construction company contracted with Hydro-Quebec for the installation and operation of an on-site portable concrete-producing facility for the provision of the concrete in the installation of a large hydro-electric dam at a remote location. ... Agence du revenu du Québec, 2025 QCCQ 378 under Class 29 and Reg. 1104(9)(c). ...

9 February 2025- 11:19pm Pyxis Real Estate – Ontario Court of Appeal finds that capital dividends were agreed to be paid in amounts that overlooked a CDA deficit: no rectification Email this Content A plan was implemented for successive capital dividends to be paid up a chain of corporations so that the individual who was the ultimate shareholder could have a tax-free receipt of $1.4 million. ... The agreement here was for a $1.4 million tax-free capital dividend to be paid. … The fact that the agreement did not result in the intended fiscal objective of being tax-free, or tax neutral, is not a basis for granting rectification. ... Canada (Attorney General), 2025 ONCA 65 under General Concepts – Rectification. ...

20 January 2025- 11:16pm Bank of America – Federal Court of Appeal finds it reasonable of CRA to not extend an application deadline where the taxpayer failed to show due diligence Email this Content The Bank applied pursuant to ETA s. 141.02(19)(b)(ii) to CRA for an extension to the time for being able to apply to use a method for calculating its input tax credits (ITCs) that produced a better result than what it otherwise would have been entitled to. In dismissing the Bank’s appeal from a finding of the Federal Court that CRA’s rejection of this request was fair and reasonable, Mactavish JA found, regarding CRA’s finding that the Bank had failed to exercise the requisite degree of care respecting its filing obligations that would be expected of a sophisticated taxpayer, that “the Bank has not shown any reversible error with respect to this factually suffused finding” and also noted that “this Court has already determined that it is reasonable for the Minister to have regard to the diligence of a taxpayer in circumstances such as this: Denso Manufacturing … 2021 FCA 236”. ... Canada (Attorney General), 2025 FCA 9 under ETA s. 141.02(19)(b)(ii). ...

29 January 2025- 11:19pm Shull – Federal Court finds a breach of procedural fairness by the Tax Court did not require it to allow the taxpayer’s appeal Email this Content The taxpayer, who had limited ability to represent himself due to cognitive impairment, was using an agent in his Tax Court hearing until the agent (who had been identified in other proceedings as a vexatious litigant) resigned due to the expressed concerns of the Tax Court regarding such representation. ... Shull’s procedural fairness rights by refusing the adjournment” – but in nonetheless dismissing the taxpayer’s appeal applied the principle (in light of the weakness of the taxpayer’s case) that “where the result is inevitable, a court may exercise its discretion to not grant a remedy for the breach” of procedural fairness. ... Canada, 2025 FCA 25 under s. 180(3). ...

17 February 2025- 11:49pm Structures GB – Quebec Court of Appeal finds that corporate reorganization documents could not be rectified to correct for an unforeseen Pt. ... Structures GB Ltée, 2025 QCCA 134 under General Concepts – Rectification. ...

18 February 2025- 11:21pm Matte – Tax Court of Canada finds that the settlement of forgivable advances to an employee for less than the outstanding amounts produced s. 6(15) income Email this Content The taxpayer, who was employed at a wealth management firm, had received over $1 million in interest-free loans (evidenced by promissory notes) from predecessors of his employer which, by their terms, were forgivable in the employer’s discretion as to 10% each year, and were required to be repaid as to the balance on termination of his employment. ... The King, 2025 TCC 16 under s. 6(15), s. 12(11) – investment contract and s. 248(26). ...

23 February 2025- 10:41pm DAC – Federal Court of Appeal refuses to allow a third party to intervene in the DAC (avoidance of CCPC status) case Email this Content The moving party (“QPG”) sought an order pursuant to Rule 109 of the Federal Courts Rules to permit it to intervene in the Crown’s appeal of the DAC decision, which found that there was no GAAR abuse in DAC continuing to the British Virgin Islands so as to cease to be a Canadian-controlled private corporation (CCPC). ... Before dismissing the motion to intervene, Stratas JA stated that “[t]he issue raised by QPQ … seeks to reinvent the theory of the case” and that “[t]his is a classic case of a proposed intervention that, if allowed, will commandeer the parties’ case.” ... DAC Investment Holdings Inc., 2025 FCA 37 under Federal Courts Rules, Rule 109. ...