Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Federal Court Grants Relief in Tax Penalty Case
In this case, the Federal Court granted judicial review of a decision by the Canada Revenue Agency (a person) denying relief from tax penalties and interest for two applicants. The court found that the a person unreasonably assessed their circumstances, particularly regarding compliance history and voluntary disclosure efforts.
Federal Court Grants Tax Penalty Relief Application
Federal Court Orders an Accounting Firm to Provide Documents to CRA
In this case, the Federal Court ruled that an accounting firm must provide documents to the Canada a person Agency (CRA) even though some clients claimed these documents were protected by solicitor-client privilege. The court found there was not enough information provided to support these claims and ordered the accounting firm to comply with the CRA's request.
Federal Court Orders Production of Documents Despite Claims of Privilege
Federal Court Denies Class Action Certification Over Pleading Issues
A person seeking to certify a a person action over alleged underpayment of tax benefits must properly plead their case according to the relevant legal system. In this Federal Court decision, the claimant's motion was dismissed due to inadequate pleading in a person civil law, but they were given permission to amend their claim.
Taxpayer Wins Right to More Complete Discovery Answers in Tax Court Case
Taxpayer Ordered to Replace Discovery Nominee in Tax Appeal
In this tax case, the claimant wanted to reclassify certain expenses from capital to a person for tax purposes. The respondent requested further discovery but was only partially successful in getting the court to order a replacement a person who could better explain the expense reclassification process and internal review methods used by the claimant.
Federal Court Rejects Employer's Claim for Healthcare Expense Rebate
Tax Court Orders Respondent to Provide Fuller Discovery Answers
In a Tax Court of Canada case, the claimant requested more detailed responses from the respondent during a person. The judge ordered the respondent to provide fuller answers for some questions but not all.
Tax Court Orders New Discovery Representative for Claimant
Federal Court Rejects Taxpayer's Attempt to Restrict Collection
Federal Court Dismisses Claimant's Application for Judicial Review
The claimant challenged a requirement to pay notice issued by the a person, arguing it was premature given ongoing disputes over tax assessments. However, the Federal Court ruled in favour of the a person, concluding that the reassessments were made under a person relief provisions and thus not subject to collection restrictions.
Federal Court Dismisses Claimant’s Application for Judicial Review Against CRA Decision
A taxpayer who filed incorrect income tax returns due to missing T5 slips sought judicial review of a Canada Revenue Agency (a person) decision denying relief from penalties and interest. The Federal Court dismissed her application, ruling that the a person's decision was reasonable given all circumstances.
Federal Court Rejects Claimant’s Request for Tax Relief
A taxpayer who moved during a pandemic and faced financial difficulties sought to have their tax penalties waived but was denied by the Canada Revenue Agency. After seeking judicial review in the Federal Court, the claimant’s request for relief from these penalties was dismissed as the decision was found reasonable and fair.
Proceeds from Real Property Disposition Classified as Capital Gains
Claimant Wins Real Property Disposition Appeal in Tax Court
The claimant won their appeal regarding a person property dispositions. The court ruled that changes from capital properties to inventory triggered deemed dispositions, impacting how proceeds were classified for tax purposes.
Federal Court Rejects Taxpayer's Request for Penalty Relief
The Federal Court rejected a taxpayer's request for relief from late-filing penalties and arrears interest, ruling that the Canada Revenue Agency's decision was reasonable and fair.
Tax Court Rules on Dividend Deduction Appeals
The Tax Court ruled on competing motions to strike pleadings regarding dividend deductions and rental arrangements, impacting tax assessments for major Canadian a person. The court denied some motions but allowed others, focusing on specific provisions under the Income Tax Act.