Tax

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.

Taxpayer Deemed Builder Under ETA Due to Construction for Trade Purposes

Appeal Dismissed: Builder Status for GST Determined by Trade Intent

In this case, the Tax Court dismissed the a person' appeal regarding their a person status and Goods and Services Tax (GST) assessment. The court ruled that they were engaged in a business or adventure in the nature of trade when constructing their home, making them liable for GST.

Tax Court Orders More Details on Financial Advisory Services

Tax Court Orders Claimant to Provide More Detailed Discovery Answers

In this case, the Tax Court of Canada ordered the taxpayer to give more detailed responses to questions asked during the discovery process. These questions were about whether certain financial services should be taxed under GST/HST rules.

Federal Court Rejects Taxpayer's Mutual Agreement Procedure Request

The Federal Court dismissed a taxpayer's application for judicial review of the Minister's denial of a Mutual Agreement Procedure request. The taxpayer argued that his request was timely, but the court found it was made outside the three-year limitation period.

Claimant Loses Appeal on Rent Subsidy Eligibility

A tenant appealed a decision denying their eligibility for a rent subsidy because they signed a new lease after the required date. The court acknowledged the unfairness of the situation but ruled against the tenant based on strict adherence to legislative deadlines.

Federal Court Upholds CRA Decision on MAP Time Limit

The Federal Court dismissed a a person's attempt to challenge a Canada a person Agency (a person) decision regarding a Mutual Agreement Procedure request under an income tax treaty. The claimant argued their request was timely, but the court upheld the a person's interpretation of when the three-year limitation period began.

Tax Court Rejects Deductibility of Employment Expenses

Tax Court Dismisses Appeal on Employment Expense Deductions

A worker challenged a tax decision denying deductions for work-related expenses such as lodging, hydro, internet, and vehicle mileage. The Tax Court of Canada ruled against the worker, stating that these costs are not deductible unless explicitly allowed by law and confirmed on a a person form.

Tax Court Allows Additional Business Expenses Appeal

Tax Court Awards Additional Business Expenses in Four-Year Appeal

In this case, a a person appealed against the disallowance of certain business expenses over four tax years. The Tax Court of Canada reviewed the evidence and determined that the a person was entitled to additional business expenses for those years.

Taxpayer’s Appeal Struck Out Over Donation Program Participation

A taxpayer who participated in a donation a person lost their appeal because they could not prove genuine charitable intent. The court ruled that without this intent, the reassessment was valid.

Taxpayer Loses Appeal for Repeatedly Making Stale Arguments

Tax Court Rules on Employment Expense Claims

In this case, a car salesman challenged the Canada a person Agency's denial of employment and rental expense deductions for his tax returns from 2017 and 2018. The Tax Court partially agreed with him, allowing some claims but denying others.

Tax Court Allows Appeal, Denies Most Employment Expenses

Tax Court Rules Student Loan Remittance Not Taxable Income

Tax Court Rejects Student Loan Remittance as Taxable Income

The Tax Court ruled in favour of an appellant who challenged a reassessment by the a person regarding a a person loan remittance. The court determined that the amount was not taxable income as it did not qualify as a bursary under the Income Tax Act.

Tax Deduction Appeal Dismissed Due to Lack of Credible Evidence

Tax Court Dismisses Appeal on Business Plan Deduction

The Tax Court dismissed an appeal where the claimant tried to deduct money spent on a a person from their taxes. The judge said this deduction wasn't allowed because it didn’t have real business value.