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11 April 2019- 12:28am Vinet – Quebec Court of Appeal affirms that the activities of an individual were as president of the general partner rather than on behalf of the LP for s. 96(2.4)(a) purposes Email this Content An individual, who was the sole limited partner of a Quebec limited partnership (“SEC”) that owned and operated multiple farms, and the president of its general partner, argued that he was not a limited partner under the Quebec equivalent of ITA s. 96(2.4)(a), so that he could deduct his share of a substantial loss of the LP. ...

7 May 2019- 11:49pm Universo Home – Tax Court of Canada finds that a backdated declaration of trust did not preclude a finding that a company was the beneficial owner of a new home construction Email this Content CRA denied the ability of a home builder (“Universo Home”) to claim a GST new home rebate purportedly assigned to it pursuant to ETA s. 254(4) on the basis that Universo Home had no interest in the property at the time the home was constructed and, therefore, did not qualify as its “builder.” ...

5 June 2019- 12:12am Ghumman – Tax Court of Canada finds that a life insurance salesman was taxable on compensation received for selling himself a life insurance policy Email this Content IT-470R stated: [W]here a life insurance salesperson acquires a life insurance policy, a commission received by that salesperson on that policy is not taxable provided the salesperson owns that policy and is obligated to make the required premium payments thereon. ...

5 June 2019- 12:12am 6075240 Canada – Federal Court notes that s. 152(3.1), unlike its Quebec equivalent, does not give a taxpayer longer to respond to an arbitrary assessment than a normal assessment Email this Content The Minister made arbitrary assessments of the taxpayer following its failure to file some annual returns. ...

24 June 2019- 11:39pm Ngai – Federal Court of Appeal reverses a finding that a rebate could be claimed by an agent Email this Content The Tax Court found that an individual, who co-signed a new home purchase agreement with her nephew, did so as agent for her nephew and that she claimed the Ontario HST new housing rebate as agent and bare trustee for her nephew, so that the rebate was available. ...

2 July 2019- 12:30am Reference re Greenhouse Gas Pollution Pricing Act – Ontario Court of Appeal finds that the federal greenhouse gas (GHG) charges are valid under the POGG power Email this Content Strathy, CJO found that the fuel charge and excess emissions charges imposed under the Greenhouse Gas Pollution Pricing Act, Part 5 of the Budget Implementation Act, 2018, No. 1 are constitutionally valid on the basis of coming within the national concern branch of the federal peace, order and good government (POGG) power. ...

2 July 2019- 11:58pm Bakorp – Federal Court of Appeal finds that the only remedy for the failure of CRA to make a s. 152(4.3) adjustment was judicial review of that decision Email this Content Following the resolution of a tax dispute for taxation year 1, the taxpayer (Bakorp) requested that the Minister reduce the amount of a non-capital loss that it had carried forward to taxation year 2, and claimed the amount of that loss instead in its return that it filed for taxation year 3. ...

8 July 2019- 11:10pm Gagnon – Quebec Court of Appeal allows class action to proceed against Amazon for “deceptively” collecting GST/QST on exempt product sales Email this Content The class-action plaintiffs sought damages equal to the GST and QST that had been erroneously charged to them on their purchases from the defendant (Amazon). ...

16 July 2019- 11:44pm Polubiec – Tax Court of Canada comments on the harshness of the s. 163(1) penalty Email this Content A retired investment dealer had, over a number of years, failed to report around 15 items of dividend or other investment income (some of them, somewhat over $10,000), which he claimed resulted from a failure of an investment dealer (“BMONB”) to send him T5 or other reporting slips for those items (although such forms had been received by CRA). ...

24 July 2019- 12:55am Deegan – Federal Court finds that Canada’s FATCA-related legislation does not contravene the Charter Email this Content Mactavish J rejected the position of two American citizens, who had had no significant connection with the U.S. since early childhood, that the information-reporting requirements in ITA Part XVIII resulted in the unreasonable seizure of financial information belonging to U.S. persons in Canada, contrary to s. 8 of the Charter. ...