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4 October 2019- 1:10am Miller – Tax Court of Canada accepts that software was to be valued at its purchase price Email this Content A PhD purchased software from a promoter entity in 2003 for $7,000 and immediately donated it to a registered charity, and was issued a tax receipt for $42,000. ... The Queen, 2019 TCC 204 under s. 118.1(1) – total charitable gift. ...

25 February 2020- 12:08am Dilalla – Federal Court of Appeal articulates the purpose of the fresh start rule Email this Content Rennie JA confirmed the decision below that the “fresh start” rule (Rule 8) precluded the taxpayer from bringing a motion to strike the Crown’s Reply more than two years after all pre-trial proceedings had been completed, stating: The fresh step rule is designed to ensure the orderly movement of litigation through to trial. ... Here, the judge’s discretion was exercised consistent with the objective of this rule …. ...

8 March 2022- 11:23pm Foley – Tax Court of Canada finds that the non-inclusion of surrogate parent expenses under s. 118.01 did not violate s. 15 equality rights Email this Content The taxpayer unsuccessfully claimed that the exclusion from the scope of the adoption tax credit (“AETC”) under s. 118.01 of various expenses he incurred in connection with having a surrogate mother bearing a child, derived from an embryo from him and his wife, infringed his equality rights under s. 15 of the Charter. ... The Queen, 2021 TCC 92 under Charter – s. 15. ...

20 June 2022- 11:29pm CRA indicates that it initially imposes instalment interest on VDP-accepted wash transactions “given … system limitations” Email this Content Where CRA accepts a voluntary disclosure for a wash transaction, and grants full relief for penalties and interest on the amounts the supplier otherwise should have collected and remitted, instalment interest nonetheless will be applied respecting the periods covered by the voluntary disclosure given CRA’s “system limitations” – although CRA indicated that such interest likely would then be cancelled, and stated: Internal discussions are currently underway on the processing and policies on the waiving of instalment interest with the Voluntary Disclosures Program. ...

16 July 2023- 11:41pm Agences Kyoto – Court of Quebcc finds that a written contract or resolutions were unnecessary for the deductibility of inter-company management fees Email this Content Regarding the denial by the ARQ of the deduction of management fees paid by the taxpayer (AK) to its wholly-owning parent (GAK), Richard JCQ stated: Despite the absence of a written contract, resolution or other documentation, [an AK/GAK director] convinced the Court that numerous acts of management were performed by GAK for the benefit of AK, notably in the negotiation of financing, acquisition opportunities, the determination of rents and the payment of life insurance policies for its directors, of which GAK is the beneficiary. ... Agence du revenu du Québec, 2023 QCCQ 2921 under s. 18(1)(a) – income-producing purpose. ...

22 December 2024- 10:39pm Stack – Tax Court of Canada finds that legal advice transmitted by a financial planning firm to an accountant for the taxpayers was protected by privilege Email this Content In finding that an email from an individual at a financial planning firm to an accountant was protected by solicitor-client privilege, Bocock J indicated that the email contained protected confidential legal advice and that “use of an accountant as a representative in the course of obtaining legal advice or legal assistance for a client does not nullify otherwise privileged communications” (citing Imperial Tobacco and Susan Hosiery). ... The King, 2024 TCC 137 under General Concepts – Solicitor-client privilege. ...

22 May 2025- 11:52pm Vortex – Tax Court of Canada characterizes purported SR&ED as routine engineering conducted by trial and error Email this Content In confirming the denial of the claim of the taxpayer that it had engaged in experimental development in building mobile direct-contact water heaters for use in fracking, Spiro, J. found inter alia that there was an absence of any expert evidence demonstrating technological risks or uncertainties which could not have been removed by routine engineering or standard procedures, and that the work could instead be characterized as routine engineering that was conducted by trial and error. ... The King, 2025 TCC 63 under s. 248(1) – SR&ED. ...

3 November 2024- 11:16pm Harvard Properties – Tax Court finds that s. 160 applied where the vendors were wilfully blind to their sale price reflecting non-payment by the purchaser of triggered asset-sale tax Email this Content A Calgary shopping mall was sold by Harvard Properties and the other co-owners to a third party (“Abacus”) in a share sale transaction but at a price representative the mall’s asset value and, thus, at a premium to its share-sale value. ... In rejecting the taxpayer’s submission that the assessment of it in the alternative under s. 245(2) was statute-barred because it was made beyond the normal reassessment period, Boyle J stated: [T]here is no “normal reassessment period” applicable to the application of the GAAR …. ... The King, 2024 TCC 139 under s. 160(1), s. 251(1)(c), s. 245(4), s. 245(2) and General Concepts – FMV- shares. ...

8 May 2014- 10:03am 2253787 Ontario – Tax Court of Canada finds that a purchase on behalf of a grey marketer cannot be done on an agency basis Email this Content A grey marketer acquired Canadian iPhones for export to Hong Kong, which was a prohibited market. ... Bocock J managed to conclude that because its intended use of the phones was contrary to Apple’s sale terms, the grey marketer lacked the "legal capacity" to purchase the phones – so that the buyers could not be considered to have purchased the phones as its agents. ...

8 September 2016- 11:26pm Chappell – Court of Appeal of England and Wales finds that a provision intended to provide relief for “real world…commercial transactions” was not available in a purely tax-driven structure Email this Content Patten LJ applied the Ramsay doctrine and, in particular, how it was expressed in UBS, to find that a tax scheme, which depended on accessing relief for manufactured overseas dividends, failed given that such relief was only “intended to benefit the parties to real-world, commercial transactions involving the lending of marketable securities and not to transactions which lack those characteristics and whose only purpose is to obtain tax relief.” ... Summary of Chappell v Revenue and Customs Commissioners [2016] BTC 36, [2016] EWCA Civ 809 under General Concepts – Tax Avoidance. ...