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Category Archives: Objections
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
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Justice
It’s hard educating clients about the tax system and what they’re up against when disputing assessments. Clients will often complain not just about the assessments they are fighting but the attitude of the auditor, the delays caused by the CRA … Continue reading
Posted in Cases, Objections, Policy, Tax Court Appeals
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Valid Appeals and Objections
The Tax Court, in Kubbernus v. The Queen, 2009 TCC 311, confirmed that a taxpayer cannot file an appeal to the Court for a reassessment issued at the taxpayer’s request pursuant to the taxpayer relief provisions.
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Objections Tips and Tricks
I’ve written a short article that provides some tips and tricks for preparing a notice of objection.
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Limitation Periods
The following article appeared in the latest edition of the Hamilton Law Association Law Journal. The Income Tax Act (Canada) (the “Act”) contains numerous limitation periods that affect when the Canada Revenue Agency (the “CRA”) can issue an assessment to … Continue reading
Posted in Objections, Tax Court Appeals
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Procedure
In Corsi v. The Queen, 2008 TCC 472, the CRA sent a 160 assessment to the taxpayer by registered mail in June, 2004, to her home address, which was not the address the CRA had on file for the taxpayer. … Continue reading
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Objection Held in Abeyance
In my post for June 17, I discussed a case allowing interest relief for court-related delay for a taxpayer whose objection was held in abeyance pending the outcome of the court case. In the June 5 Tax Topics, John Yuan … Continue reading
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Nil Assessments
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 … Continue reading
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Anchor Pointe
The Supreme Court has dismissed with costs the taxpayer’s application for leave to appeal from the Federal Court of Appeal’s decision in The Queen v. Anchor Pointe Energy Ltd., 2007 FCA 188.
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Anchor Pointe allowed
The Federal Court of Appeal, in The Queen v. Anchor Pointe Energy Ltd., 2007 FCA 188, has reversed Chief Justice Bowman’s decision in 2006 TCC 424. I discuss the latter decision here.
Posted in Cases, Objections, Tax Court Appeals
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