Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Tax Court Strikes Appeal Due to Abuse of Process
In this case, the Tax Court dismissed an appellant's appeal because she did not provide any new information or arguments that could change the outcome of her previous loss. The court ruled that continuing with such an appeal would be an abuse of its process.
Tax Court Strikes Donation Program Appeal
The Tax Court a person dismissed an appeal related to a donation program called a person. The claimant argued that changes in tax law retroactively invalidated their donations, but the court found this argument was already unsuccessful and struck the appeal without allowing amendments.
Tax Appeal Struck Out for Repeating Rejected Arguments
Tax Appeal Struck for Repeating Same Arguments
Tax Court Strikes Down Improperly Formatted Appeal Notice
Tax Court Rejects Appeal Due to Poorly Formatted Notice
In a recent case before the Tax Court of Canada, an appellant’s appeal was rejected due to poor formatting and failure to provide clear reasons supporting their claims. The judge emphasized the need for proper format and clarity when filing appeals.
Tax Appeal Struck Out for Lack of Donative Intent
Tax Court Dismisses Application for Extended Time to Object
The Tax Court dismissed an application for extending the time to file a notice of objection due to procedural delays and jurisdictional issues. The claimant argued that the Minister did not properly mail the decision letter, but missed the deadline under s. 304(1) anyway.
Tax Court Rejects GLGI Donation Appeal Due to Donative Intent Issue
In this case, the Tax Court dismissed an appellant’s appeal concerning donations made through the a person program because the court found no evidence of genuine charitable intent. This ruling highlights the importance of demonstrating true charitable intent for tax purposes.
Tax Court Rejects Motion to Halt Collection Pending Appeal
Tax Court Rejects Late Application for Objection Extension
Tax Appeal Struck: Importance of Clear Inventory Adjustments Explained
A taxpayer's appeal was dismissed because they did not clearly state what inventory adjustments were needed or which tax years these adjustments should apply to. The court stressed the importance of providing specific details when filing an appeal.
Claimant’s Tax Appeal Struck Due to Lack of Donative Intent
The Tax Court of Canada dismissed a taxpayer's appeal regarding reassessments for the years 2006-2009. The court ruled that the taxpayer did not show genuine charitable intent behind their donations, leading to the dismissal of the case without further consideration.
Tax Court Rejects Appeal Over Invalid Charitable Donations
Tax Appeal Struck for Insufficient Details on Inventory Adjustments
Tax Court Rejects GLGI Donation Program Appeal
Tax Court Dismisses Claimant’s Application Due to Procedural Errors
A taxpayer tried to extend the time to object against a tax assessment but failed because they missed the strict deadlines for filing their request and subsequent application.