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16 May 2019- 11:13pm CIBC World Markets – Federal Court of Appeal finds that a non-resident PE had deemed separate person status sufficient to enjoy zero-rating notwithstanding an ETA s. 150 election Email this Content Administrative services provided by the appellant (“WMI”) to its parent (“CIBC”) respecting activities carried on by CIBC through its non-resident branches were treated by CRA as not being zero-rated under ETA Sched. ...

14 November 2019- 11:23pm Fink – Federal Court of Appeal considers it reasonable for CRA to not recommend FAA relief for s. 7 stock option benefits, as contrasted to s. 7 stock purchase plan benefits Email this Content The taxpayer realized s. 7 stock option benefits, and requested relief under the Financial Administration Act after having disposed of the shares in a subsequent year at a capital loss, with no ability to carry back that loss to offset any s. 7 benefit. ...

25 November 2019- 11:44pm Coop de travailleurs en serres Belle-de-Jour – Court of Quebec finds that greenhouse heating equipment was used in non-farming manufacturing of floral arrangements Email this Content The taxpayer used approximately 20% of the area within greenhouses to grow cucumbers or other vegetables, or flowers, from seed for sale as grocery items or as little plants that could be transplanted. ...

10 February 2020- 1:16am Béton Mobile – Tax Court of Canada includes managerial payroll in what qualified for purposes of the proxy method election Email this Content A taxpayer who has made a valid proxy election under s. 37(8)(a)(ii)(B) can calculate its SR&ED expense by totaling up a restricted base of direct qualifying expenses, and then grossing up that total by a percentage amount (the prescribed proxy amount). ...

23 February 2020- 11:44pm Burlington Resources – Crown abandons its position that s. 247(2)(c) applied to reduce guarantee fees paid by a ULC to its non-resident parent Email this Content Burlington, a Nova Scotia ULC, borrowed approximately U.S.$3 billion in 2001 and 2002 by issuing notes that were guaranteed by its non-resident parent (“BRI”). ...

TD Waterhouse – Ontario Superior Court of Justice finds no duty of stock brokers to provide cost information on individual T-5008s Email this Content Consistent with the industry practice, TD Waterhouse sent to CRA individual T-5008 forms for each sales transaction of the taxpayer (Mr. ...

1 April 2020- 12:38am BT Céramiques – Quebec Court of Appeal finds that CRA violated the Jarvis principle in auditing following reasonable grounds for considering that there was taxpayer/CRA criminal conduct Email this Content Jarvis found that where the predominant purpose of a particular inquiry is the determination of a penal liability (e.g., under s. 239 of the ITA), CRA officials may not have recourse to the inspection and requirement tools in the ITA. ...

27 April 2020- 12:42am Colitto – Federal Court of Appeal finds that a director’s s. 227.1 liability can flow through to a transferee under s. 160 well before the s. 227.1(2) claim conditions have been met Email this Content The taxpayer’s husband (Mr. ...

26 May 2020- 11:47pm Express Gold – Federal Court suggests that a taxpayer can bring a mandamus motion if CRA drags out an audit of GST/HST refund claims for ulterior or strategic reasons Email this Content ETA s. 229(1) requires that a net tax refund claimed in a return is to be paid “with all due dispatch after the return is filed.” ...

. – Court of Quebec finds that software whose development was deducted under s. 37 could be stepped up on a related-party transfer notwithstanding s. 13(7)(e) Email this Content A private company (“SherWeb”), which provided the use of software developed by it to paying subscribers, transferred its software and other IP to a newly-formed sister company (“501”) at a gain for creditor-proofing reasons (with the IP licensed back to it for continued use in its software services business). ...