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Category Archives: Tax Court Appeals
Bending over backwards
Sometimes taxpayers and their representatives have a hard time understanding the Canadian tax-dispute resolution system, like the poor accountant in Roman Miniotas (Romeo’s Plumbing & Heating) v R, 2011 TCC 43.
Posted in Tax Court Appeals
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Tax Court class actions?
“Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada”. From the Finance press release:
Posted in Legislation, Policy, Tax Court Appeals
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Tax Court Jurisdiction
In Sorbara v. Canada (Attorney General), 2009 ONCA 506, the Ontario Court of Appeal held that the Ontario Superior Court of Justice does not have jurisdiction to hear an application relating to liabilty for GST under the Excise Tax Act … Continue reading
Posted in Tax Court Appeals
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Chances of Winning at the Tax Court of Canada
If the Canada Revenue Agency (CRA) challenges your return and you can’t afford a tax lawyer, how likely are you to win your case? Does hiring a lawyer help your chances?
Posted in Miscellaneous, Tax Court Appeals
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Litigation
Tax Court litigation—or any other kind of litigation for that matter—is inherently unpredictable. Take Pigeau v. The Queen, 2009 TCC 582, for example. In that case, a key issue was the value of a property transferred from an individual to … Continue reading
Posted in Cases, Individuals, Tax Court Appeals
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Limit on the right of appeal
In Skinner v. The Queen, 2009 TCC 269, the taxpayer had reported as income in 2001 a large shareholder loan that had not been repaid. In 2002, the taxpayer attempted to deduct the amount previously included in income because the … Continue reading
Posted in Cases, Tax Court Appeals
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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.
Posted in Cases, Objections, Tax Court Appeals
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Local flavour
Here’s a case with some local flavour, of a sort: Dundurn Street Loffts Inc. v. The Queen, 2009 TCC 122.
Posted in Cases, Tax Court Appeals
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Class action
Sorbara v. Canada (Attorney General), 2008 CanLII 61246 (ON S.C.) is an interesting case about class action proceedings and Tax Court appeals. The moral of the story: the Tax Court has exclusive jurisdiction over tax matters even though it (probably) … Continue reading
Posted in Cases, Tax Court Appeals
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