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Nullity
I’ve said it before, and I’ll say it again: the procedural rules for tax disputes are strict: they do not leave room for what is “fair”. In Hess v. R, 2011 TCC 387, the taxpayer, it might have been argued, … Continue reading
Posted in Cases, Objections
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Crazy
The judgment in Chaput v R, 2011 TCC 363, is short and to the point. I reproduce it here in its entirety:
Posted in Cases, Miscellaneous
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Kiddie tax
In Jeannotte v R, 2011 TCC 247, the taxpayer’s representative tried to argue that the Court should make an exception to the kiddie tax rules on income from a trust that was set up, not to avoid tax, but to … Continue reading
Posted in Cases, Individuals
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The Gambler
The upsurge in interest in all things poker-related has sort of passed me by, like a lot of other trends and fashions. But, because I am a tax nerd, I have asked myself why it is that those who make … Continue reading
Posted in Cases, Individuals
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DIY Tax Planning Gone Wrong
It seems that, in S & D International Group Inc. v. Canada (Attorney General), 2011 ABQB 230, the court confronted a situation where the parties engaged in some do-it-yourself tax planning and, then, some do-it-yourself tax repair work. Fortunately for … Continue reading
Posted in Cases
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Privilege and a claim for legal expenses
In RICHARD A. KANAN CORPORATION v R, 2011 TCC 211, an informal procedure case, the Court was asked “how much information can the Minister, or the Court, require a taxpayer to produce in support of his or her expenses, if … Continue reading
Posted in Cases, Individuals
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Marechaux dismissed
The Supreme Court of Canada has dismissed the taxpayer’s application for leave to appeal from the decision of Federal Court of Appeal.
Posted in Cases, Charities and Not-for-Profits
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10-Year Limitation for Relief Revisited
In 2005, I wrote a post about the 10-year limitation period for relief applications that was introduced by the 2004 budget, and I noted that the drafting of the limitation period was ambiguous. The Federal Court of Appeal just released … Continue reading
Posted in Cases, CRA News
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The Savoy
Savoy v. The Queen, 2011 TCC 35, should be required reading for anyone called on to defend an individual from an assessment for unremitted source deductions.
Posted in Cases, Individuals
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More tax cases
I presented “Current Tax Cases” at the CRA’s quarterly Tax Practitioner’s Consultation Group meeting at the Royal Botanical Gardens on February 16. Please send an email to me (johnl att simpsonwigle.com) for a copy (our server is acting up and … Continue reading
Posted in Cases
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