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24 September 2017- 8:11pm Nelson – Tax Court of Canada finds that the agreement between two co-borrowers as to their respective responsibility for joint loans governed for tax purposes Email this Content Lafleur J found that although each of a husband and wife was fully liable to the bank for all amounts advanced to either of them under their joint line of credit, an oral agreement between them, that each had 50% several responsibility for the amounts drawn down under the line of credit, should be respected for tax purposes. Accordingly, in dealing with the ETA equivalent (s. 325(1)) of ITA s.160, she found that ½ of the amounts drawn down under the line of credit to fund the husband's company constituted an advance by the wife of money borrowed by her, so that ETA s. 325 did not apply when her husband later transferred real estate to her to pay down that advance. ...

28 September 2017- 1:14am Repsol – Federal Court of Appeal applies the “integration principle” to find that a jetty was a “processing” asset Email this Content Woods JA found that the LNG terminal in St. ... In finding that the jetty at which the tankers discharged the LNG was part of the terminal asset rather than a separate (Class 3) “jetty” asset, she applied “the judge-made integration principle … that processing includes all activities that are necessary and integral to the processing operation.” ...

4 October 2017- 12:55am Flavor Net – Tax Court of Canada finds that a substantial technical challenge was not sufficient to render a novel product development effort SR&ED Email this Content A taxpayer in the energy drink business sought to develop a beverage containing a mixture of 800 milligrams of plant sterols in a two-ounce format. ... The Queen, 2017 TCC 179 under s. 248(1) – SR&ED. ...

31 October 2017- 11:17pm Cook – Tax Court of Canada gives tax effect to a retroactive court order Email this Content Whether the taxpayer was able to take a deduction for a dependent child depended on whether in the year in question she was considered to have a support obligation to her ex-spouse. ... However, the taxpayer’ claim still failed on the ground that “no statutory language used in or in connection with subsection 118(1) indicates that the deductions may be prorated for a taxation year” – and here, the support obligation had been agreed to be terminated only partway through the year. ...

30 November 2017- 11:53pm Abenaim – Tax Court of Canada finds that an amount received by a terminated employee (claiming oppression) exceeding 18 months’ salary was non-taxable Email this Content A senior employee who, in the somewhat distant past, had also been a shareholder, received damages following his termination, and pursuant to a court-mediated settlement agreement, that were well in excess of the going rate for compensation in lieu of notice of 18 months, and received a T4 treating the full amount as a taxable retiring allowance. ... The Queen, 2017 CCI 223 under s. 248(1) – retiring allowance. ...

17 December 2017- 11:23pm 407 ETR – Federal Court of Appeal affirms that Ontario government charges to the 407 Highway operator for OPP patrol services were for an HST-exempt supply of a “municipal service” Email this Content Webb JA affirmed the finding of D’Arcy J that charges of the Ontario government to the private operator of the 407 Highway for OPP patrol services were exempted from HST as a “municipal service.” He stated that the plain meaning of this expression referred to services of a type that “would normally be provided by a municipality” – and it did not matter that in this particular instance such services in fact were not provided by a municipal authority or by the province acting as a municipal authority. ...

23 December 2017- 11:11pm Savage – Tax Court of Canada finds that a “dog kennel” operation was a source of revenue, but not of income Email this Content A couple had two dogs, which supposedly were part of an objective of developing a show dog business, but were not registered. ... The Queen, 2017 TCC 247 under s. 3(a) – business source. ...

17 January 2018- 12:41am SAE – Court of Appeal of England and Wales broadly defines “college” Email this Content The ETA definition of a “university” includes a “college affiliated with” a qualifying university. ... Revenue and Customs Commissioners, [2017] EWCA Civ 1116 under ETA s. 123(1) – university. ...

8 June 2018- 3:21am International Hi Tech – ITCs were lost because they had been claimed by the wrong group entity Email this Content A corporation (“Garmeco”) had made timely claims for input tax credits for GST on legal invoices (based on alleged advice of a CRA official that it was the right person to make the claims), but was found by the Tax Court of Canada not to be entitled to them. ... Russell J has now found that IHI also was precluded from claiming the ITCs because it had made the claims beyond the four-year period set out in s. 225(4)(b) – so that the fact that its parent had made the claims on a timely basis did not count for anything. ...

15 July 2018- 11:44pm Heath – Tax Court of Canada finds that a notice of discontinuance could not be reversed even with Crown consent Email this Content The unrepresented taxpayer file a notice of discontinuance for her appeal of the denial of the new housing rebate after being advised by Crown counsel that her appeal was unlikely to succeed – but a day later, was informed by Crown counsel that she would be allowed the rebate. ...