Legal Requirements and Tax Planning
Legal Requirements and Tax Planning Mason v The Queen, 2014 TCC 297 It has long been accepted that taxpayers are free to arrange their affairs, legally and factually, so as to lower their tax burdens...
View ArticleCRA – Duty of Care towards Taxpayers?
Does the CRA owe a Duty of Care to Taxpayers? A duty to warn? Scheuer v Canada, 2014 FC 74 [See CanLIIConnnects commentary HERE] The plaintiffs, a group of Canadian taxpayers who participated in a tax...
View ArticleHolding Company ITCs – Management Services
Holding Company ITCs – Management Services MiedzI Copper Corporation v The Queen, 2015 TCC 26 The Appellant, a holding company whose only activity was holding shares in foreign entity Op-Cos, claimed...
View ArticleCanadian Exploration Expense – Seismic Data
Canadian Exploration Expense – Seismic Data McLarty v The Queen, 2014 TCC 30 At issue was whether the taxpayer, who purported to participate as part of a Joint Venture that included the purchase of...
View ArticleLawyers and Anti Money Laundering Laws
Lawyers and Anti Money Laundering Laws Canada (Attorney General) v. Federation of Law Societies of Canada, 2015 SCC 7 The SCC had read down provisions of Proceeds of Crime (Money Laundering) and...
View ArticleKleven, Equitable Sharing, and Just Democracies
Kleven, Equitable Sharing, and Just Democracies Get the book review here: http://ssrn.com/abstract=2570912 Equitable Sharing presents a strong argument for the pursuit, development, and dynamic...
View ArticleCurrency Hedging – Gains Capital or Income?
Currency Hedging – Gains Capital or Income? George Weston Limited v The Queen, 2015 TCC 42 At issue was whether the gains realised from the dissolution of a currency hedge were on account of capital or...
View ArticleGross Negligence Penalties – s 163(2)
Gross Negligence Penalties – s 163(2) Strachan v Canada, 2015 FCA 60 The taxpayer was assessed gross negligence penalties pursuant to subsection 163(2) of the ITA. She claimed fictitious business...
View ArticleTaxpayer Reliance on Wording of Waiver
Taxpayer Reliance on Wording of Waiver Gramiak v Canada, 2015 FCA 40 [For a paper discussing judicial approaches to interpreting waivers of limitations periods see HERE] This was an appeal from the TCC...
View ArticleWhen is a Debt a “Bad Debt”?
When is a Debt a “Bad Debt”? Coveley v Canada, 2014 FCA 281 This was an appeal from the TCC decision 2013 TCC 417, dismissing the taxpayer’s appeal. The only issue to be decided by the FCA was...
View ArticleDo you need to be given a refund to have a refund?
Do you need to be given a refund to have a refund? Presidential MSH Corporation v The Queen, 2015 TCC 61 The only issue before the court was what the meaning of “dividend refund” in the context of the...
View ArticleAward Nomination
Dear Readers This blog is being considered for an expert institute prize and listing. To be successful, I need you help. If you think that my blog is worth supporting, please follow the link and...
View ArticleTax Advisor Penalties – Guindon
Tax Advisor Penalties Guindon v Canada, 2015 SCC 41 For a summary and analysis of the Federal Court of Appeal and Tax Court of Canada decisions see HERE. This was a decision of a 7 member panel of the...
View ArticleRevocation of Charitable Status
Revocation of Charitable Status Public Television Association of Quebec v MNR, 2015 FCA 170 The Minister of National Revenue (“MNR”) proposed to revoke the registration of Public Television...
View ArticleTravel & Medical Expense Tax Credit – Sas Ansari
Travel Expenses’ Eligibility for the Medical Expense Tax Credit Canada v Tallong, 2015 FCA 156 At issue was whether the travel, accommodation, and food costs of traveling to a warm climate destination...
View ArticleLegitimate Expectations, Soft Law, and Tax Administration
Legitimate Expectations and Tax Administration Order your copy HERE Dear Lorne Sossin and Sas Ansari have co-authored a book chapter in Legitimate Expectations in the Common Law World, entitled...
View ArticleDiscovery Questions in Tax Court Appeals – Proper and Relevant?
Discovery Questions in Tax Court Appeals – Proper and Relevant? 506913 N.B. Ltd. v The Queen, 2016 TCC 286 One of the issues was the application of Tax Court of Canada Rules (General Procedure), Rules...
View ArticleChanges to the Voluntary Disclosure Program
Changes to the Voluntary Disclosure Program The Report of the Offshore Compliance Advisory Committee The Minister of National Review has welcomed the Recommendations of the Offshore Compliance...
View ArticleDifference Between Astute and Abusive Tax Avoidance
Difference Between Astute and Abusive Tax Avoidance 594710 B.C. Ltd. v The Queen, 2016 TCC 288 The Court was asked to draw a line between permissible and impressible tax avoidance strategies. The...
View ArticleFindings of Fact in Criminal or Civil Trials in Tax Court
Findings of Fact in Criminal or Civil Trials in Tax Court Samaroo v The Queen, 2016 TCC 290 This was a preliminary motion in the nature of a voire dire. The matter before the Court was in relation to...
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