Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Federal Court Rejects Challenge to CRA's Pre-Enactment Tax Administration
Federal Court Rejects Relief for T1135 Late Filing Penalties
The Federal Court rejected a couple's request for relief from penalties for filing their T1135 forms late. The court ruled that the couple did not show that circumstances beyond their control prevented them from filing on time. The court noted that the relevant information about penalties for late filing was readily available online.
Tax Court Rejects Claimant's Appeal on Taxation of Returned Life Insurance Premiums
Tax Court Rejects Appeal Over Excess TFSA Amount
The Tax Court of Canada rejected an appeal brought by an individual regarding an excess TFSA amount. The court found that the individual was liable for tax under s. 207.02 of the Income Tax Act, as they exceeded their TFSA contribution limit.
Tax Court Rejects Disability Tax Credit Appeal Due to Insufficient Evidence
Taxpayer Entitled to Foreign Tax Credits for Dividend Income
Tax Court Rejects Appeal Over Non-Qualifying Property Benefits
Taxpayer's Motion to Strike Allegations Unsuccessful in Tax Court of Canada
Tax Court Rejects Non-Lawyer Representation Request
Federal Court Overturns Tax Relief Denial and Orders Redetermination
The Federal Court overturned a decision by the Minister of National Revenue denying tax relief and ordered the case to be reviewed again by a different official, giving the applicant a chance to submit additional information.
Federal Court Sets Aside Tax Decision for Redetermination
The Federal Court ruled that a tax decision by the Minister of National Revenue should be reconsidered after further information is provided. This case involves an advance pricing arrangement program where interest relief was denied.
Tax Court Rejects FAPI Arguments in Appeals
The Tax Court of Canada ruled against allowing certain arguments related to foreign income tax in appeals, stating that these arguments could not be used if they were not part of the initial assessment by the Minister. This decision affects how tax disputes involving foreign income can proceed.
Tax Court Strikes Out FAPI Arguments in Recent Ruling
Tax Court Allows Small Business Appeal on GST/HST Credits
In this case, the Tax Court of Canada ruled in favour of a small business that had been reassessed by the a person for disallowed input tax credits and penalties. The court found that the business was entitled to these credits despite issues with its record-keeping practices.
Taxpayer Wins Appeal for Input Tax Credits in Tax Court of Canada
Tax Court Denies Appeal on CCPC Status Post-Continuation
Tax Court Rejects Claimant’s CCPC Appeal
Tax Appeal Against Reassessment Under ITA S. 152(4.2)
The Tax Court of Canada ruled on whether an assessment issued under subsection 152(4.2) of a person abrogates all appeal rights when it includes a tax increase. The court decided that such an assessment does not automatically strip a person of their right to appeal.
Tax Court Rejects Claimant’s Appeals for GST/HST New Housing Rebate
In this case, the Tax Court dismissed an appeal by someone seeking GST/HST New Housing Rebates for two properties. The court found that there was not enough proof that these properties were intended or used as their main homes when purchased.