Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Taxpayer Wins Input Tax Credit Claim for Sponsorship Contracts
Tax Court Grants Respondent Permission to Amend Replies and Withdraw Admissions
In a recent decision by the Tax Court, the court permitted the respondent to amend their legal documents and withdraw certain statements about the value of shares. This was deemed necessary for a proper consideration of the complex facts and issues involved in the case.
Taxpayer Allowed to Amend Pleadings and Withdraw Admissions in Tax Court Case
Tax Court Rules on Reassessment Appeal Cases
In this case, the Tax Court of Canada reviewed several tax appeals where taxpayers challenged reassessments made beyond regular time limits. Some appeals succeeded because of major mistakes during audits, but others failed as there was no evidence of such errors.
Tax Reassessment Allowed for Some Years, Penalties Upheld for Negligence
Federal Court of Appeal Denies Input Tax Credits for Rewards Program Expenses
Tax Court Rejects Motion to Designate Lead Case Under Rule 146.1
Tax Court Denies Request for Lead Case Designation
The Tax Court of Canada denied a request by a person to use another case as a lead case in their tax appeal proceedings related to foreign exchange contracts. The decision highlights the importance of obtaining agreement from all involved parties before designating a lead case.
Federal Court Orders CRA to Reconsider Tax Return Amendment
Tax Court Allows Amendment of Pleadings and Reopening of Evidence
In a recent decision from the Tax Court, an appellant successfully moved to amend their case and reopen evidence. This allowed for new arguments to be presented in relation to tax obligations under the Excise Tax Act.
Taxpayer Allowed to Amend Pleadings and Reopen Evidence in Tax Court of Canada Case
Taxpayer Wins GST/HST New Housing Rebate Appeal in Tax Court of Canada
GST/HST New Housing Rebate Appeal Successful in Tax Court of Canada
In this case, the Tax Court of Canada ruled in favour of a a person who appealed the denial of a GST/HST New Housing Rebate. The court found that the claimant had met the requirements for the rebate by proving their intention to use the property as their primary residence and being the first occupant after construction.
Employer Can Use Bona Fide Purchaser Defence Against Unpaid Deductions - Federal Court of Appeal
This case involves an appeal where the court determined that a person who received funds from an employer’s property sale, unaware of the employer’s failure to remit certain taxes, can use the bona fide purchaser for value defence to protect themselves against claims by the government. The decision clarifies how tax law applies in such situations.
Federal Court Rejects Claim for Interest Relief Under Income Tax Act
The Federal Court dismissed an application for judicial review of the Canada Revenue Agency's denial of interest relief. The claimant sought relief under the Income Tax Act but failed to prove that the decision was unreasonable or procedurally unfair.
Federal Court Rejects Tax Relief for Unrepaired TFSA Overcontributions
A taxpayer sought tax relief for overcontributing to his Tax-Free Savings Account (TFSA). The Federal Court denied his request because he did not correct the overcontributions as required by law.
Federal Court of Appeal Rules Tax Court Lacks Jurisdiction Over Downward Transfer Pricing Adjustments
In this case, the Federal Court of Appeal ruled that the Tax Court of Canada does not have the power to review the Minister's decision to refuse a downward transfer pricing adjustment. The court emphasized that the Tax Court's jurisdiction is limited under the Income Tax Act.
Tax Court Rejects Appeal Over GST/HST Liability
The Tax Court of Canada dismissed appeals by a person and a person regarding their liability for GST/HST on self-supply of a residential property. The court ruled that they were engaged in an adventure or concern in the nature of trade, making them liable for GST/HST upon self-supply.