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4 April 2022- 10:52pm Westcoast Energy – Federal Court of Appeal confirms that an employer was not entitled to ITCs for the GST/HST on reimbursed employee health care services Email this Content Westcoast reimbursed (through Manulife as its agent) employees who had incurred various health care services – including some which were GST/HST-taxable, namely, acupuncture, massage therapy, naturopathy and homeopathy services. ...

5 April 2023- 11:35pm A-Supreme Nursing – Tax Court of Canada finds that the provision of agency nurses to seniors’ homes qualified as exempt nursing services Email this Content The appellant, in addition to providing nurses directly to individuals, placed nurses in the Ontario long-term care facilities and nursing homes of other clients and did not charge GST/HST on the related fees in reliance on the exemption for nursing services in Sched. ... Summary of A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39 under ETA Sched. ...

19 October 2023- 11:23pm Pier 1 Imports – Federal Court of Appeal confirms that there can be both a statutory appeal and an application for judicial review of the same CITT order Email this Content The Attorney General brought both an appeal pursuant to s. 68(1) of the Customs Act regarding alleged errors of law in an order of the Canadian International Trade Tribunal and an application for judicial review regarding the alleged unreasonableness of such order. In discussing the issue as to whether s. 18.5 of the Federal Courts Act precluded the judicial review application given the statutory appeal mechanism, Boivin JA adopted the finding in inter alia Best Buy (2021 FCA 161) that in such circumstances, “a complete bar to judicial review would be incompatible with the rule of law” and that both types of errors are reviewable: “errors of law are reviewable under the correctness standard via the statutory appeal mechanism in subsection 68(1) of the Customs Act, while errors of fact are reviewable under the reasonableness standard through an application for judicial review …”. ...

12 September 2016- 10:47pm Acornwood – UK Upper Tribunal softens a judicial rule that the income-producing purpose test should not track the actual use of the expenditure by the expenditure’s recipient Email this Content A UK tax shelter entailed the investors using borrowed money of 80 and their own funds of 20 to fund an LLP, which used 95 of this sum to purchase rights to a future stream of payments from a company (“Shamrock”) whose business it was to exploit IP. ... Summary of Acornwood LLP & Ors v. Revenue and Customs Commissioners, [2016] BTC 517, [2016] UKUT 0361 (Tax and Chancery Chamber) under s. 18(1)(a)- income-producing purpose. ...

7 March 2017- 12:51am Farm Credit Canada – Tax Court of Canada finds that “loan corporation” for GST/HST purposes has a broader meaning than its provincial regulatory meaning Email this Content A listed financial institution, whose definition includes a “person whose principal business is the lending of money,” will usually also be a selected listed financial institution (SLFI) if it has a cross-Canada business. ... In my view, if Parliament had intended such a result it would have added that specific condition to the legislation. … Neal Armstrong. ...

13 April 2018- 12:37am Stamatopoulos – Quebec Court of Appeal finds that the ARQ failed to establish that a named supplier to the taxpayer did not act as a supplier or intermediary Email this Content A taxpayer (Stamatopoulos) serviced clothing manufacturers by securing sewing services for clothes that then were delivered to the manufacturer. ... Stamatopoulos, 2018 QCCA 474 under Input Tax Credit Information (GST/HST) Regulations, s. 2 – intermediary. ...

20 August 2019- 1:07am Brandimarte – Federal Court reviews CRA decision to partly waive interest that accrued over 35 years, and rejects comparison to those with complete interest relief Email this Content Taxpayers who were the innocent (albeit, perhaps aggressive) victims of a tax fraud, i.e., purported partnerships giving rise to large reported losses in the mid-1980s where, in fact, the partnerships were non-existent, ultimately had their Tax Court actions decided against them in 2014, and sought relief in 2014, or 10 years previously, for accrued interest. ... In Ludco … the Federal Court of Appeal held that evidence about other taxpayers who had benefited from an interest deduction for loans obtained in circumstances identical to those of the appellants was inadmissible…. ...

1 February 2022- 11:17pm Wyrstiuk – Tax Court of Canada finds that failure to recognize that a termination payment was not earned income gave rise to RRSP over-contribution tax Email this Content A lump sum of $165,000 received by the taxpayer in 2014 as a negotiated payment for the termination of his employment was found, in light of Atkins, to constitute a retiring allowance rather than income from employment. ...

12 May 2022- 10:17pm National R&D – Federal Court of Appeal confirms the need for use of the scientific method in SR&ED Email this Content Rennie JA confirmed that, as set out in Northwest Hydraulic, the scientific method was required to be followed in order for work to qualify as SR&ED. ...

5 September 2019- 11:39pm Silver Wheaton – Tax Court of Canada denies class action plaintiffs access to documents provided on discovery in transfer pricing dispute Email this Content Silver Wheaton (renamed Wheaton Precious Metals) was assessed in 2015 for Cdn.$353M respecting CRA’s position that, pursuant to s. 247(2), Wheaton’s income should be increased by an amount equal to substantially all of the income earned outside Canada under precious metal streaming contracts by its Caymans subsidiaries for the 2005 to 2010 taxation years. ...