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13 January 2022- 11:01pm Carroll – Federal Court of Appeal confirms that a s. 163(2) penalty can be imposed even where CRA was never misled Email this Content The taxpayer’s claim for a loss from a fictitious business was rejected by CRA even before initially assessing his return. ...

27 January 2022- 11:10pm Hubmar – Court of Quebec finds that the applicable salaries of employees engaged in SR&ED but who did not record their time could not be recognized Email this Content Although the ARQ accepted that the taxpayer was carrying on SR&ED, the taxpayer had failed to establish with any convincing evidence what proportion of the remuneration of its employees qualified under the Quebec equivalent of federal Reg. 2900(2)(b) as being amounts that could reasonably be considered to be in respect of the prosecution of such SR&ED. ...

20 March 2022- 11:18pm Pastuch – Tax Court of Canada applies issue estoppel to preclude reviewing compellability of documents from a Saskatchewan regulatory authority Email this Content The taxpayer, who had appealed reassessments of three of her taxation years for which CRA had added approximately $2.8M in shareholder benefits to her income, brought a motion pursuant to Rule 86 to compel the Financial and Consumer Affairs Authority of Saskatchewan (“FCAA”) to turn over certain documents that she considered to be relevant to her appeal. ...

29 July 2022- 12:05am Focus Micro Ondes – Court of Quebec finds that general estimates of SR&ED proportionate time by the company president were insufficient for Reg. 2900(2)(b) purposes Email this Content The claim of the taxpayer for the portion of the salaries of its employees that directly related to the prosecution of SR&ED as described in Reg. 230R1(b) pursuant to the Taxation Act (similar to Reg. 2900(2)(b) under the ITA) was determined on the basis of the president’s estimates made after the year of the percentage of their salaries that represented such involvement based on his perception of the efforts of those employees in the various SR&ED projects. ...

31 January 2023- 11:30pm Michaluk – Tax Court of Canada finds that a train-operator employee could not deduct his costs of staying in Oshawa, as he reported to work at the Oshawa train station Email this Content The taxpayer, who was a Bombardier commuter train operator, usually started and finished work at the Oshawa Go Train Station, which was 160 kilometres from his home in Picton. ...

15 March 2023- 11:01pm Silber – Court of Quebec finds that a stock broker could deduct costs of sponsoring his cycling team from employment income Email this Content A commissioned stock broker employed by CIBC Wood Gundy (Silber) founded a team of around 10 professional cyclists, known as "Silber Pro Cycling" and, in 2015 and 2016, paid the team $265,000 and $330,302, respectively, in his capacity of principal team sponsor. ...

16 May 2023- 11:21pm Gestion Byrns Black – Court of Quebec finds that a building was demolished before the agreement for the property’s transfer was made, so that the supply was taxable Email this Content A married couple held a rental property through a holding company. ...

4 June 2023- 10:45pm Hillcore – Tax Court of Canada strikes the Reply of the Crown in its entirety Email this Content Before striking the Reply of the Crown in its entirety (but with leave to the Crown to file a fresh Reply that complied with the Rules), Lafleur J referred to the principle: Where the deficiencies in a pleading are extensive, lack specificity or are vague, the proper remedy is to set the pleadings aside with leave to file a new pleading that meets the requirements set out in the Rules. ...

28 August 2023- 11:11pm Nicoll – Tax Court of Canada finds that a “streamlined” system for handling travel allowances had the effect of making them taxable Email this Content The collective agreement between a boilermakers union and a group of employers was amended to provide a “streamlined” system that eliminated the need for receipts for travel allowances paid to the employees: they were paid a straight sum based on the distance between a standardized central point (Burnaby City Hall) and the job site, irrespective of the actual starting location of the employee or of the employers’ premises. ...

7 April 2024- 9:39pm Sodecia – Tax Court of Canada finds that the taxpayer had failed to establish that a notice of assessment had been mailed after its stated date Email this Content The taxpayer argued that an assessment of it dated June 8, 2017 was only mailed, at the request of its agent, about three years later, so that its Notice of Objection thereto was timely. ...