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9 January 2017- 11:50pm Meilleur – Tax Court of Canada finds that high-risk and high-yield loans were not made in the course of a money-lending business Email this Content Bocock J found that a retired husband and wife, who used their own retirement funds and their line of credit in 2006 and 2007 to make five loans to two real estate developers at interest rates ranging from 15% to 24%, were not thereby engaged in a money-lending business given inter alia that they made the loans on a pooled basis along with other investors rather than being involved in negotiating and managing the loans. ...

15 January 2017- 11:07pm Reiss – Tax Court of Canada denies ITCs because purchases were evidenced by invoices not issued in the actual supplier’s name Email this Content Lafleur J found that because invoices received by a Quebec taxpayer, corresponding to purchases made by it, were issued in the name of suppliers it had not dealt with, the invoices did not satisfy the ETA documentary requirements, so that its ITC claims were properly denied. ...

. – Federal Court of Australia finds that an uberX driver was a taxi driver for GST purposes Email this Content The Australian GST Act requires that all enterprises supplying “taxi travel” (defined as “travel that involves transporting passengers, by taxi or limousine, for fares”) are required to register, even if they otherwise would qualify as being small suppliers (under $75,000 in annual turnover). ...

9 March 2017- 11:05pm Parthiban – Tax Court of Canada finds that a UK visitor acquired a new home in Ontario as his primary place of residence Email this Content Boyle J rejected a CRA position that a UK citizen had not bought a new home in Markham as the primary place of residence of his family, as required for purposes of the new housing GST/HST rebate, because his status while in Canada when he agreed to buy it was that of a visitor. ...

Reid – Quebec Court of Appeal finds that unless otherwise stipulated, a contract price is exclusive of GST even if the supplier was not registered until invoicing Email this Content A Quebec real estate agent unsuccessfully took the position that a contract specifying a dollar amount for house renovation work to be done for the agent by a contractor (who did not register until the date she invoiced) was inclusive of GST and QST. ...

18 April 2017- 2:32am Zara – Tax Court of Canada confirms that 60/40 is “near equal” Email this Content The definition for Canada child benefit purposes of a “shared-custody parent” refers inter alia to a parent residing with the child “on an equal or near equal basis”. ...

21 May 2017- 10:43pm Filion – Federal Court of Appeal finds that suspending an action to recover a retiring allowance did not suspend the running of the 7-year s. 60(o.1) limitation period Email this Content The taxpayer was sued by the Quebec government for fraud and breach of trust, and he counter-sued in 2001 to be paid a "retiring allowance" (i.e., termination payment) by the National Assembly. ...

28 May 2017- 10:28pm Fink – Attorney General is ordered to answer questions respecting remission relief to other taxpayers re set-off of capital losses against s. 7 benefits Email this Content The taxpayer sought judicial review of a CRA decision not to recommend a remission order to effectively permit the taxpayer to use a capital loss realized on a subsequent disposition of shares acquired under a stock option plan to offset part of the s. 7 benefit recognized on exercise of his options. ...

8 June 2017- 8:19am Hughes – Tax Court of Canada prefers the more lenient French version of the repeated-failure-to-file penalty in s. 162(2) to the English version Email this Content One of the conditions for the application of the repeated-failure-to-file penalty of up to 50% under s. 162(2), contained in both the English and French versions, is that CRA have sent a demand under s. 150(2) to file a return for the year, whereas the French version contains an additional condition that the taxpayer have failed to file the return within the time limit specified in the demand. ...

13 June 2017- 1:09am Granofsky – Federal Court of Appeal confirms that a taxpayer’s counsel can consent in writing to reassessment of the taxpayer Email this Content S. 169(3) provides that the Minister may at any time reassess, with the consent in writing of “the taxpayer.” ...