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28 June 2019- 12:46am Collins Family Trust – B.C. Supreme Court follows Pallen even though it was “undermined” by Fairmont Email this Content Giaschi J granted an application for rescission of transactions “which concerned an almost identical set of facts” to those in Pallen (i.e., transactions which used s. 75(2) for alleged surplus-stripping, and which did not work in light of Sommerer). ... Summary of Collins Family Trust v Canada (Attorney General), 2019 BCSC 1030 under General Concepts – Rectification. ...

3 July 2019- 11:50pm Moore – Tax Court of Canada vacates the penalty assessed on a careful Canadian for late-filing a T1135 Email this Content The taxpayer (Mr. ... … I cannot imagine why in a case such as this the CRA would prefer to have Mr. ...

10 July 2019- 12:00am Promised Land Ministries – Tax Court of Canada finds that charity’s failure to generate receipts for Christian mission work in “cash economies” justified a one-year suspension Email this Content After poor record-keeping was identified on audit, a registered charity (PLM) entered into a compliance agreement with CRA. ... In rejecting PLM’s submission that a one-year suspension was too harsh a consequence in the circumstances, Lyons J indicated that difficulties in securing receipts in “cash economies” did not justify the failures, and stated: [T]he breach justifies the lesser sanction of the Suspension especially since there has been repeated non‑compliance involving receipts for expense amounts for activities outside Canada, it could only account for half of such expenses and the production of documentation and such receipts were not timely and the fact remains that PLM has still not produced all such receipts …. ...

29 August 2019- 12:05am Loiselle – Court of Quebec finds that filing a revocation of a waiver confirmed that the waiver had been validly given Email this Content The taxpayer, after being asked by the ARQ to substantiate her capital gain computation for a share sale, met with the ARQ auditor (Mr. ... Drapeau all the particulars necessary in order that she could give a free and enlightened consent by signing the waiver. … [T]he revocation only served to confirm her acceptance of the waiver. ...

10 September 2019- 12:26am Lost Forest Park – Tax Court of Canada finds that an incorporated RV camp carried on a specified investment business Email this Content Smith J found that a corporation with one employee, that owned and ran a campground consisting of approximately 150 fully-serviced sites for use by mobile home/RV’s for about half the year (with storage available for the vehicles for the balance of the year), in the case of 90 of the sites, or for most of the year (for the balance), was carrying on a specified investment business. ... Second, he stated that: I am not satisfied that the services provided by the Appellant, including limited event planning, garbage pick-up, office hours and “on-call” availability, changed the legal character of the income to something other than that of rental income contemplated by the definition of a SIB …. ...

11 December 2019- 12:58am Deshaies – Federal Court of Appeal criticizes the Federal Court for suggesting to CRA that it provide relief to a taxpayer Email this Content In affirming the decision below to deny judicial review of a decision of CRA to not recommend a remission order under s. 23(2) of the Financial Administration Act, Boivin JA stated: The granting of a remission order is an exceptional measure which entails a derogation not only of the general taxation rules but also of the principle of equal treatment before the law. ... Boivin JA stated (at para. 7): [These] remarks … were ill-considered. ...

19 December 2019- 12:17am Patrie – Tax Court of Canada found that a value-enhancing home renovation could qualify for home accessibility tax credit purposes Email this Content The house of the taxpayer and his wife had rickety stairs leading down to the yard. To address increasing mobility issues of his wife, the taxpayer replaced these with a deck with a 5-foot wide stairway and aluminum railing – and claimed the $10,000 home accessibility tax credit. ...

23 December 2019- 12:14am Latulippe – Quebec Court of Appeal finds that subdividing a rental property to substantially enhance the sales proceeds did not entail conversion to inventory Email this Content Three individuals who had purchased an eight-unit rental property in co-ownership, determined around 4 ½ years later to sell the property due to a change in personal circumstances of one of them. ...

8 January 2020- 11:58pm Scotti – Court of Quebec agrees with CRA position that broker-paid rebates of life insurance policy premiums are taxable under s. 12(1)(x) Email this Content CRA has taken the position (most recently in 2008-0271381E5 and 2010-0359401C6) that a rebate paid by a life insurance broker out of its commission to the client purchasing the policy is taxable to the client under s. 12(1)(x), stating, for example, in 2008-0271381E5, that: [B]ecause income from a life insurance policy is taxed under section 12.2 or paragraph 56(1)(j) … an amount received as an inducement to purchase a life insurance policy would be an amount received in the course of earning income from property for the purposes of paragraph 12(1)(x). ...

15 January 2020- 11:32pm Dare Human Resources – Ontario Court of Appeal finds that placement agencies were the workers’ employers Email this Content Two Ottawa placement agencies supplied temporary workers to the Public Service of Canada and federal agencies. ... Ontario (Revenue), 2019 ONCA 549 under Reg. 100(1) – employer. ...