Category Archives: Tax Court Appeals

Anchor Pointe allowed

Posted on August 23, 2007 by John Loukidelis

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.

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Redeemer Goes to Ottawa

Posted on May 10, 2007 by John Loukidelis

The Supreme Court of Canada today granted Redeemer Foundation’s “application for leave to appeal [...] with costs to the applicant in any event of the cause.” The plot thickens. For my comments on this case, search for “Redeemer” on this … Continue reading →

Posted in Charities and Not-for-Profits, Tax Court Appeals | Leave a comment

Case update

Posted on January 25, 2007 by John Loukidelis

On February 1, I will be speaking to the CRA practitioner’s group at the Royal Botanical Gardens about “Tax Cases of Interest”. I have written here about all of the cases on which I will present. The following table lists … Continue reading →

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Anchor Pointe

Posted on December 4, 2006 by John Loukidelis

The CRA’s Appeals branch, according to P148 (“Resolving Your Dispute: Objection and Appeal Rights Under the Income Tax Act”), exists “to resolve disputes arising from decisions made under legislation administered by the [CRA] by conducting fair and impartial reviews.” In … Continue reading →

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Suing the CRA

Posted on October 25, 2006 by John Loukidelis

Two courts of appeal have recently considered attempts to litigate personal income tax disputes outside the Tax Court of Canada. Smith et al v. Canada (Attorney General) et al, 2006 BCCA 237, and The Queen v. Roitman, 2006 FCA 266, … Continue reading →

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Fees, audits, objections and appeals

Posted on July 13, 2006 by John Loukidelis

When can a taxpayer deduct fees paid to contest an assessment or reassessment? As is usual in tax matters, the answer is neither simple nor obvious.

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Going to Tax Court

Posted on May 24, 2006 by John Loukidelis

Joe Monaco and I spend a good deal of time handling cases before the Tax Court of Canada because sometimes the CRA just will not listen to reason. Before filing an appeal, however, the client should understand something about the … Continue reading →

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Settling Tax Court Appeals

Posted on February 6, 2006 by John Loukidelis

It is often said that, in a tax appeal, the Canada Revenue Agency is the client and the Department of Justice is its lawyer. As the client, the CRA gives instructions to Justice about how to conduct a tax case. … Continue reading →

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Cautionary Tale

Posted on December 19, 2005 by John Loukidelis

Rajah v. The Queen, 2005 TCC 637 is not a case that breaks new ground, legally, but it serves as a useful reminder — expressed with the usual clarity and concision that one finds in Mr Justice Bonner’s decisions — … Continue reading →

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The Perils of Large Corporation Appeals

Posted on August 25, 2005 by John Loukidelis

When drafting a notice of objection for a large corporation, it is essential to ensure that you cover all of the issues in dispute between your client and the CRA. If you fail to cover all of the issues, your … Continue reading →

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