Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Tax Court Rejects Motion to Halt Collection Pending Appeal
Tax Court Rejects Appeal Over Gross Negligence Penalties
A a person appealed against gross negligence penalties imposed due to filing false tax returns and amendments without proper justification. The Tax Court dismissed the appeal, upholding the penalties as the a person did not have reasonable grounds for believing the information they provided was correct.
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.
GLGI Donation Appeal Struck Down for Lack of Donative Intent
The Tax Court of Canada dismissed an appeal regarding donations made through the a person (a person) due to a lack of donative intent. The court ruled that the appellant did not provide new facts or arguments that could overcome this issue, highlighting the importance of clear charitable intentions in tax matters.
Tax Court Strikes Portion of Donation Program Appeal
In this case, the Tax Court of Canada dismissed part of an individual a person's appeal regarding a donation program called a person. The court found that the a person was repeating arguments already determined invalid and struck their appeal without allowing amendments.
Tax Court Rules Claimant Liable for GST/HST Collection on Property Sale
Tax Court Rejects Principal Residence Exemption for Pre-Construction Condo Sale
Claimant's Appeal Allowed for Recomputing Penalties in GST/HST Case
The Tax Court of Canada decided that a person who builds residential real property must collect and remit Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on the sale. The court allowed the claimant's appeal but only for recomputing penalties based on a rebate.
Tax Court Rejects Appeal on Principal Residence Status and Builder Classification
The Tax Court dismissed an appeal by a a person who claimed that their a person qualified for principal residence status and was not subject to GST because it was used primarily as a place of residence. The court ruled against the claimant, finding they were engaged in a business activity and thus liable for tax on the gain from selling the a person.
Tax Court Allows Appeals Against Minister's Reassessments
In this case, the Tax Court of Canada ruled in favour of a person. Malek and a company., allowing their appeals against reassessments made by the Minister beyond normal periods. The court reduced personal expenditures and adjusted penalties for each year based on a net worth analysis.
Tax Court Reduces Personal Expenditures and Adjusts Penalties
Federal Court of Appeal Upholds Enhanced Costs Award Based on Conduct
Tax Court Rejects Claimants’ Attempt to Reopen Discontinued Appeals
In this case, the Tax Court denied two individuals' attempts to revive their appeals after they had been discontinued based on a misunderstanding of the legal basis for the assessments. The court found that the claimants were mistaken in believing their liabilities stemmed from personal income tax issues rather than GST/HST matters.
Federal Court of Appeal Rejects Taxpayer's Appeal Over Assessment Period
Motion to Set Aside Notices of Discontinuance Dismissed in Tax Court
Tax Court Dismisses Appeal Due to Appellant’s Procedural Failures
The Tax Court dismissed an appeal because the taxpayer failed to follow proper procedures, including attending a scheduled discovery session. This case highlights the importance of complying with court rules when pursuing tax-related appeals.
Business in Home Not Eligible for Rent Subsidy: Tax Court Decision
A person who runs a business from part of their personal residence cannot receive the a person. The Tax Court ruled that the subsidy only applies to businesses operating in separate properties not used as residences.