SimpsonWigle Law LLP Tax News

Subsection 164(3) of the Income Tax Act (Canada) requires the Minister to pay interest on an amount that is refunded, repaid or applied to another liability. (more…)

In Sentinel Hill No. 29 Limited Partnership v. Canada (Attorney General), 2008 ONCA 132, the Ontario Court of Appeal held that the Superior Court is not the place to resolve disputes involving assessments under the Income Tax Act (Canada) (the “Act”). That much is not surprising: in general, non-tax courts run as fast as they can from tax disputes, given the chance. The case illustrates, however, a nasty gotcha in international taxation that any practitioner who does cross border work should watch out for. (more…)

A taxpayer cannot object to or appeal from a nil assessment. The courts have held that a piece of paper that says you don’t owe any tax is not an assessment for the purposes of the Income Tax Act even though it might have that word printed at the top of it. (more…)