Cases
James v. Canada, 2001 DTC 5075 (FCA)
The matter was remitted for a new trial on the basis of a finding (at p. 5082) that on some occasions the trial judge had "acted in a manner that could reasonably lead an objective observer to conclude that he had taken on the role of counsel for the Crown" (pp. 5082-83). The Court stated (at p. 5082) that "the general rule is that a judge may ask a witness questions of clarification and amplification, but should not intervene in the questioning of a witness to such an extent as to give the impression of taking on the role of counsel".
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 54 | |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | vacating not a remedy for lack of due dispatch | 86 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer | 332 |
Administrative Policy
4 June 2024 STEP Roundtable Q. 15, 2024-1007831C6 - Online Access - Trust Compliance
Listing by CRA of the trust related documents that are accepted for submission to My Trust Account.
A primary trustee can authorize a representative for immediate access to a trust (T3) account within My Trust Account.
20 June 2023 STEP Roundtable Q. 13, 2023-0966611C6 - Trust Online Verification
My Trust Account, which was launched on February 6, 2023, gives those with the appropriate authorization the ability to view and update some account information including address, direct deposit, authorizing a representative, and submitting documents on behalf of the trust.
25 November 2021 CTF Roundtable Q. 12, 2021-0912081C6 - ITR Remissions and Fees
Description (similar to 2021 APFF Roundtable, Q.19) of potential remissions of ruling fees where the services standard is not met, and description of increased hourly rates.
25 November 2021 CTF Roundtable Q. 13, 2021-0912071C6 - ITRD Internal Evaluation process
[T]he directorate is reviewing its service model and priorities for options to reduce the turnaround time for advance income tax rulings and technical interpretations.
7 October 2021 APFF Roundtable Q. 19, 2021-0901121C6 F - APFF – ITR Remissions
Regarding its increases in the hourly rates for its rulings service, the Directorate stated:
[T]he fee applicable to a File is currently $104.04 per hour for the first 10 hours and $161.26 per hour for each subsequent hour.
… From April 1, 2022, the rate will be $221.24 per hour worked on a File and will increase to $281.22 per hour from April 1, 2023 [and thereafter] will … be increased annually in line with the CPI.
2020 IFA-YIN Seminar on COVID-19 Guidelines, Q. 13
As part of a more general response to a query as to how practitioners should contact CRA during periods impacted by COVID-19, CRA indicated that it has relaxed restrictions on email communications and with the right protocols and consent (i.e., there is a caveat that CRA will read to make sure people understand the risk of emails) email communications between the representative and CRA can occur.
Having discussions by video was cleared at the beginning of August, 2020.
The maximum size of file-uploads on My Business Account has been greatly increased, so it should now be straightforward to provide large volumes of documentation through the account.
26 November 2020 STEP Roundtable Q. 16, 2020-0839921C6 - Offshore Tax Informant Update
When asked for updates on the offshore tax informant program, CRA stated:
Since the OTIP launch, there has been sustained interest in the program by potential informants. As of December 31, 2019, the OTIP has received nearly 5,500 calls of which of over 1,600 have been from potential informants, received over 750 written submissions and has entered into nearly 50 contracts with informants.
In addition to what was provided previously, over 150 audits of taxpayers have been completed, nearly $60 million has been assessed of which approximately $20 million has been collected and over 300 audits of taxpayers are in progress.
COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services
Previous COVID-19 work arrangement
On March 15, 2020 we announced that because of the COVID-19 pandemic, only employees performing critical services would be required to continue to work until April 5, 2020.
Extension of arrangement to May 1, 2020 for Category 1
Effective today, March 30, 2020 and until May 1, 2020, employees who perform critical services will be asked to continue working as has been the case since March 15, 2020, but we are changing some of the work restrictions for other employees. To make sure you know what is expected , we have categorized your work into 3 groups:
- Category 1: You perform a critical service
You are expected to continue to work, preferably from home, to deliver critical services for Canadians as defined in the National COVID-19 Business Continuity Plan. If working from home is not possible, we ask that you continue to report to the office. We are continuing to implement measures to ensure the health and safety of all employees who support critical services in the workplace, including more stringent disinfection protocols and arrangements to enable physical distancing.
- Category 2: Your work, while important, has not been identified as a critical service, but you are equipped to work from home
You can work from home, but only if you do not create work for others who are performing critical services as defined in the National COVID-19 Business Continuity Plan.
- Category 3: You do not perform a critical service identified in Category 1 and you are not equipped to work from home, OR you are not able to work because you have to care for children during school closures, for individuals who are sick, or for other dependents
You should stay home and enter your time away ... .. For those who are not equipped to work from home, you may be contacted by your manager to come into the office to pick up equipment ... .
91 C.R. - Q.58
The statement in IC 77-9R concerning the disclosure in a T1 return of an interest in a controlled foreign affiliate or the beneficial interest in a non-resident discretionary trust is intended as a suggestion rather than a requirement.
91 C.R. - Q.57
District Office audit screeners can obtain computer-generated listings of persons who have claimed a capital gains deductions and they can select audits from these lists.
91 C.R. - Q.56
No formal request for a copy of the T20 audit or T401 appeals report is required.
91 C.R. - Q.55
Head Office's input is provided upon request; it generally does not have any input into the preparation or content of a position paper or audit report.