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Canada, 2020 FCA 93-- summary under Onus Summary Under Tax Topics- General Concepts- Onus taxpayers had the burden of disproving the Minister’s assumptions about their gift tax shelter about which they knew virtually nothing One of the taxpayers (“Eisbrenner”) participated in the “CHT Program” under which they or other clients would make a cash donation to a registered charitable foundation (Foundation A), apply to be considered as a potential Class A beneficiary of CHT, which was a trust, CHT would then distribute certificates to the successful applicant supposedly representing entitlements to pharmaceuticals, and the client would donate those certificates to a registered charitable foundation. ...

. … I find that the predominant element of the Appellant’s service was the arranging for the sale of insurance which falls within the definition of a “financial service”, notwithstanding that some of the ancillary services provided by the Appellant could be considered promotional or administrative…. ...

The parties considered the payments made by Quatre Saisons to Placeval as commissions. ...

. … (1) they did not refer to prior sales of the property; (2) there is no reference to providence; (3) there was multiples of the same print bought and dated; (4) there was no reference to the price paid by the donors; (5) the use of the art was not considered; and (6) no consideration was given to the impact of the flooded market place. ...

Although CRA on audit considered that $485,447 of the second dividend was an excess dividend referred to in s. 184(3), no Part III tax was assessed on the alleged basis that 9158 and 9102 each had made a s. 184(3) election (consented to by their shareholders) on $485,447, and assessed the appellant on the basis that he had received a taxable dividend of $485,447. ...

Although St-Hilaire J considered that there was no statutory authority for this (given the time limits in s. 152(6)), the CRA policy in such circumstances was to allow a taxpayer (i.e., the affiliate) to increase loss carry backs from other years, to offset the increased 2000 income. ...

CRA considered that it was abusive for the group to benefit from the full $102M addition to the CGESR CDA rather than an amount net of the $42M ACB to the policyholder (ESRL). ...

NewAgco US charged what James Mann considered to be a reasonable mark-up over its costs, and paid fees to AgraCity for logistical and other related services. ...

The T3GR forms reported those RRSPs (but not that of the taxpayer) which were considered to be subject to tax on various bases including the holding of non-qualified investments, and CRA assessed such tax accordingly. ...

The T3GR forms reported those RRSPs (but not that of the taxpayer) which were considered to be subject to tax on various bases including the holding of non-qualified investments, and CRA assessed such tax (including, apparently, Pt. ...