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Monthly Archives: April 2008
Correcting 85 Election Forms
The CRA’s Information Circular IC 76-19R3 sets out its position on the procedures for correcting T2057s (the form used for elections under section 85 of the Income Tax Act (Canada)). In effect, the Circular identifies two types of mistakes.
Posted in CRA News
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Tax Court Jurisdiction Again
In a February post, I noted that the Tax Court does not have jurisdiction over an assessment that relates only to Ontario taxes. In Hiscock v. Canada, 2007 FCA 382, the Court held that the Tax Court did have jurisdiction … Continue reading
Posted in Cases, Tax Court Appeals
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Legal fees paid to defend against a claim for support
In Melnyk v. The Queen, 2007 TCC 733, and Beauchamp v. The Queen, 2007 TCC 747, the Tax Court refused to allow a taxpayer to deduct legal fees paid to defend against a claim for increased support payments. The Court … Continue reading
Posted in Cases, Individuals
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Lawyers!
Subsection 30(2) of the Tax Court of Canada Rules (General Procedure) provides that “where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions … Continue reading
Posted in Corporations, Tax Court Appeals
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Executors' fees
For quite some time now, the CRA has taken the position that (to quote the Employers’ Guide – Payroll Deductions and Remittances ): Fees paid to executors or liquidators and administrators are either income from office or employment or business … Continue reading
Posted in Estates and Trusts
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Charities newsletter
Registered Charities Newsletter No. 29 is now available from the CRA website.