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15 December 2022- 11:39pm Axelrod – Tax Court of Canada finds that a dentist providing a crown or implant was supplying an exempt health care service rather than a zero-rated artificial tooth Email this Content Dr. ... II, s. 34 and s. 123(1) – commercial activity. ...

19 December 2022- 11:23pm McCullough – Tax Court of Canada finds that an 8-hour commute between Ontario and Massachusetts was in the course of employment Email this Content The taxpayer, an industrial engineer successfully running the operations of his Canadian employer (“Savage Canada”), was asked by it to temporarily assist a US affiliate in its struggling operations over what proved to be a 19-month period. ... That then left the issue (which neither party had really addressed) as to whether his claimed expenses were expended by the taxpayer “for travelling in the course of the … employment.” ...

21 March 2023- 10:47pm Zhang – Federal Court sets aside a CRA rejection of s. 204.1(4) relief that did not consider whether indeed there had been an excess contribution Email this Content In 2013, the taxpayer’s spouse made a $13,142 contribution that was (the taxpayer claimed) intended to pay off her home buyers’ plan (HBP) balance. ... Southcott J noted that the CRA position in reaching an adverse decision- that the taxpayer had not made a reasonable error given that he was notified of his contribution on a sufficiently timely basis that he could have gone back to RBC to correct its reporting of the contribution while it still had sufficient records of the transaction – was not supported by the record, which did not establish that CRA had notified the taxpayer of his alleged over-contribution in 2013 before December 2020. ...

4 May 2023- 11:42pm Freedman – Federal Court of Appeal confirms neglect or carelessness where shares transferred 3 weeks prior to filing the IPO preliminary were valued at 5% of the IPO price Email this Content On April 1, 2006, some executives of Gluskin Sheff+Associates Inc. sold a portion of their shares to family trusts at a price that was approximately 4.8% of that at which company shares were sold under an initial public offering that closed on May 26, 2006, following the filing of the preliminary prospectus on April 18, 2006. ... In fact, the Appellants just seemed to ignore it, when in my opinion, having regard to their skills in and knowledge of the securities industry from working as executives for a wealth management firm and the multiple other circumstances or red flags that went up … they were clearly aware of the impact of the IPO’s value on their holdings. ...

23 January 2024- 11:44pm Csak – Tax Court of Canada finds that a taxpayer could reverse a s. 160 assessment because inter alia her transferor husband had given a waiver for the primary assessment on a Sunday Email this Content Two months after their marriage, the taxpayer received (on January 8, 1993) from her 80-year old ailing husband (“CC”) the transfer of a property valued in excess of his subsequently assessed tax liabilities for various taxation years including his 1988 and 1989 years (as a result of losses from a partnership investment being denied). ... Regarding the waiver for 1989 and in finding that s. 26 of the Interpretation Act (which provided that “Where the time limited for the doing of a thing expires or falls on a holiday, the thing may be done on the day next following that is not a holiday”), did not have the effect of deeming the waiver to have been received during the normal reassessment period expiring on the Sunday, Owen J stated: A taxpayer filing a waiver is not facing a deadline that would preclude the taxpayer from doing anything. … The deadline relates solely to the validity of the waiver itself, not to the doing of something by the person filing the waiver. ...

14 February 2024- 8:02am McCartie – Tax Court of Canada follows the exclusion in prior criminal proceedings under s. 24(2) of the Charter of much of the evidence against the taxpayers Email this Content CRA assessed the taxpayers to deny most deductions claimed by them and to impose gross negligence penalties. ... The King, 2024 TCC 16 under Charter s. 24(2) and General Concepts – Onus. ...

11 April 2024- 11:24pm BlackRock HoldCo 5 – English Court of Appeal imputes 3rd-party covenants in a transfer-pricing comparison of a cross-border inter-affiliate loan without them Email this Content The structure for the acquisition by the BlackRock group of the U.S. target (“BGI”) entailed a BlackRock LLC (“LLC4”) lending US$4 billion to a wholly-owned LLC (“LLC5”) as well as injecting substantial equity into LLC5, with LLC5 using most of those proceeds to subscribe for preferred shares of the transaction Buyco (“LLC6” – which acquired all the shares of BGI). ...

21 May 2024- 11:47pm Carter – Tax Court of Canada finds that s. 84.1 did not apply to a sale of the taxpayer’s Opco shares to her cousin’s holdco for cash funded by an Opco dividend Email this Content The appellant, her cousin (“McAllister”) and her father held 40%, 40% and 20% of the common shares of Brown’s Paving Ltd. ... “[T]he transactions were structured in the way they were to benefit Corco … [which] needed a way to finance the purchase.” ...

10 November 2024- 11:19pm Auer – Supreme Court of Canada finds that the validity of Regulations is to be determined under the Vavilov reasonableness test Email this Content Various Canadian decisions have reviewed whether the scope of regulations or other subordinate legislation was consistent with the governing tax legislation and, if not, whether it should be struck out or read narrowly to bring the subordinate legislation back into scope. ... Auer, 2024 SCC 36 under Statutory Interpretation – Regulations/ Statutory Delegation. ...

3 August 2021- 7:17am Daville Transport – Tax Court of Canada provides for an apportionment of trans-border supplies of fuel and maintenance services for GST/HST purposes [corrected link] Email this Content The taxpayer (DTI) used its trucks, and independent contractors as drivers (to whom it paid a per-trip fee), to transport freight in Canada and the U.S. ... VII, s. 1(1) – freight transportation service, s. 142(2)(a) and s. 142(2)(g). ...