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News of Note post
19 October 2017- 1:00am 9199-3899 Québec – Quebec Court of Appeal finds that using the investment allowance to generate a capital tax savings abused its purpose of merely avoiding double taxation Email this Content In order to reduce Quebec capital tax, a Quebec company lent $350M on a non-interest-bearing basis to its parent on January 27, 2005, and claimed this amount as an investment allowance in computing its capital tax liability at its January 31, 2005 year end. On February 15, 2005, the loan was repaid so that the parent did not account for this loan in its capital when it, in turn, calculated its capital tax liability. ... This sounds like the MLI, Art. 6 statement that Treaties are intended “to eliminate double taxation … without creating opportunities for non-taxation.” ...
FCA
Saipem Luxembourg S.A. v. Canada (Customs and Revenue Agency), 2005 DTC 5348, 2005 FCA 218
Canada (Customs and Revenue Agency), 2005 DTC 5348, 2005 FCA 218 Date: 20050609 Docket: A-46-04 Citation: 2005 FCA 218 CORAM: DESJARDINS J.A. ... Date: 20050609 Docket: A-46-04 Citation: 2005 FCA 218 CORAM: DESJARDINS J.A. ... CONCURRED IN BY: DESJARDINS J.A. NADON J.A. DATED: June 9, 2005 APPEARANCES: Mr. ...
News of Note post
5 February 2019- 11:47pm Monsell – Tax Court of Canada finds that CRA had the onus of substantiating assessments underlying s. 160 assessments where it had superior records access Email this Content The taxpayers (a husband and wife) received payments from a corporation that had been reassessed for its 2005 to 2007 taxation years and had not objected thereto. ... D’Auray J quoted the principle in Mignardi that where the facts concerning the underlying reassessments are exclusively or peculiarly within the knowledge of the Minister, the onus will shift to the Minister to show the correctness of the underlying reassessments before finding that the onus was on the Minister to demonstrate the correctness of the underlying reassessments for the 2005 and 2006 years. ...
News of Note post
1 August 2023- 11:33pm Greer – Tax Court of Canada finds a shareholder benefit regarding a transfer to an individual shown on the register as holding one of the 1000 shares Email this Content Spiro J applied the presumption in s. 181(3) of the Business Corporations Act (NB) that an entry in a share register is, in the absence of evidence to the contrary, proof that the holder shown in the register is the owner of the share, to find that the transfer of four properties (valued by Spiro J at over $2.4 million) by a corporation to the taxpayer, who was shown in the register as holding one of the 1000 shares, gave rise to a corresponding shareholder benefit under s. 15(1). The Minister had initially assessed the wrong taxation year of the taxpayer (2006), but later reassessed his 2005 taxation year (the correct year) beyond the normal reassessment period. Spiro J found that this reassessment was not statute-barred under s. 152(4)(a)(i), stating that “[h]is failure to consult a tax professional before filing his 2005 return reflects a lack of reasonable care and was, therefore, negligent.” ...
Current CRA website
T1236 Qualified Donees Worksheet / Amounts provided to other organizations
T1236 Qualified Donees Worksheet / Amounts provided to other organizations Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t1236-fill-19e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2018 – Fillable PDF (t1236-fill-18e.pdf) 2015 – Fillable PDF (t1236-fill-15e.pdf) 2014 – Fillable PDF (t1236-fill-14e.pdf) 2013 – Fillable PDF (t1236-fill-13e.pdf) 2010 – Fillable PDF (t1236-fill-10e.pdf) 2009 – Fillable PDF (t1236-fill-09e.pdf) 2005 – Fillable PDF (t1236-fill-05e.pdf) Print and fill out by hand Standard print PDF (t1236-19e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2018 – Standard print PDF (t1236-18e.pdf) 2015 – Standard print PDF (t1236-15e.pdf) 2014 – Standard print PDF (t1236-14e.pdf) 2013 – Standard print PDF (t1236-13e.pdf) 2010 – Standard print PDF (t1236-10e.pdf) 2009 – Standard print PDF (t1236-09e.pdf) 2005 – Standard print PDF (t1236-05e.pdf) 2002 – Standard print PDF (t1236-02e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
News of Note post
7 August 2018- 12:34am Ludmer – Quebec Superior Court considers equity-linked notes held in BVI company were reasonably viewed as portfolio investments held with a tax avoidance purpose, but were not reasonably viewed as being subject to 7000(2)(d) interest accrual Email this Content The Canadian-resident taxpayers were shareholders of a BVI company (“SLT”) which, in turn, held notes issued by two foreign subsidiaries of two Canadian banks. ... It was also unreasonable for CRA to assess all of the increase in value of the notes in the taxation years prior to 2005 (which were statute-barred) in its reassessments for the 2005 taxation year. ... Attorney General of Canada, 2018 QCCS 3381 under s. 94.1(1), Reg. 7000(2)(d), s. 56(2), s. 152(4)(a)(i), s. 152(1) and General Concepts – Negligence. ...
TCC
Kasaboski v. The Queen, 2005 DTC 846, 2005 TCC 356 (Informal Procedure)
The Queen, 2005 DTC 846, 2005 TCC 356 (Informal Procedure) 2004-4036(IT)I BETWEEN: MICHAEL KASABOSKI, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on May 16, 2005 and judgment delivered orally on May 19, 2005, at Toronto, Ontario, By: The Honourable Justice E.A. ... Signed at Toronto, Ontario, this 19th day of May, 2005. “E.A. Bowie” Bowie J. ...
News of Note post
18 September 2018- 11:46pm Hokhold – Federal Court of Appeal finds that a bad debt claim requires the specific identification of which “debt” claims went bad Email this Content Partly as a delayed consequence of CRA’s seizure of computers and dental equipment of a dental practice and the misplacing of records when his practice subsequently was closed, the dentist was only able to collect a portion of the revenues that he had included in his 2005 to 2008 returns. ... In agreeing with this finding, and before going on to dismiss the appeal, Boivin JA stated: [I]n order to have a “liquidated money demand, recoverable by action” one must know the identity of the debtor and the amount owed …. ...
25 April 2016- 7:34am Wesdome Gold Mines – Cour du Québec finds that assessments of an already-dissolved corporation were invalid Email this Content The immediately preceding post notes that Wesdome successfully appealed an assessment by ARQ of its 2005 year denying CEE deductions. ...
News of Note post
5 September 2019- 11:39pm Silver Wheaton – Tax Court of Canada denies class action plaintiffs access to documents provided on discovery in transfer pricing dispute Email this Content Silver Wheaton (renamed Wheaton Precious Metals) was assessed in 2015 for Cdn.$353M respecting CRA’s position that, pursuant to s. 247(2), Wheaton’s income should be increased by an amount equal to substantially all of the income earned outside Canada under precious metal streaming contracts by its Caymans subsidiaries for the 2005 to 2010 taxation years. ...