Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Taxpayer Wins Appeal for Additional Input Tax Credits
Tax Court Rejects Claimant’s GST/HST Assessment Appeal
In this case, the Tax Court of Canada dismissed the claimant's appeal regarding a GST/HST assessment. The court found that the claimant did not provide sufficient proof of his resignation as director and failed to show he took steps to prevent tax remittance failures.
Claimant Allowed to Claim Unclaimed Input Tax Credits in Appeal
The Tax Court of Canada allowed an appeal regarding input tax credits, overturning a reassessment and referring it back for reconsideration. The decision highlights the applicability of subsection 296(2) of the a person in allowing a person to claim unclaimed input tax credits under certain conditions.
Federal Court of Appeal Upholds Tax Liability Provisions
The Federal Court of Appeal ruled that sections 207.05 and 207.06 of the Income Tax Act impose a tax, not a penalty. The court upheld the Minister's discretion to waive or cancel tax liabilities within the framework of the Act's purposes.
Tax Court Denies Canada Child Benefit Eligibility Appeal
The Tax Court ruled that a man who entered Canada illegally and is unable to return safely to Somalia cannot receive the a person (a person) for his children. The court found him ineligible under immigration law, despite his rehabilitation and good conduct in Canada.
Tax Court Rejects Appeal on Rent Subsidy Eligibility
In a recent case before the Tax Court of Canada, an individual appealed against the denial of their application for the a person. The court dismissed the appeal because the tenant was related to both the landlord and the controlling entity, failing to meet the requirement that the rent must be paid to an arm's length entity.
Federal Court Rejects Taxpayer's Remission Application
Tax Appeal Dismissed: Claimant Failed to Meet Arm's Length Requirement
Tax Court Grants Reduction in GST/HST Collected on Property Sales
Federal Court Upholds Loss Pursuit Not Source of Income
Tax Court Allows Appeal on Property Sales GST/HST Assessments
In this case, the Tax Court allowed an appeal challenging a person made by the Minister regarding GST/HST on property sales. The court determined that one sale qualified for exemption under specific criteria and adjusted the amount of tax due for another sale, granting rebates or input tax credits accordingly.
Federal Court Rejects Claim for Tax Relief on Interest Penalties
The Federal Court dismissed a claimant's application for judicial review, ruling that the Minister's denial of relief for interest and penalties was reasonable. The Court considered the claimant's ability to pay and the previous relief granted.
Federal Court Allows Tax Relief for Charitable Donors
Federal Court Rejects Request for Tax Relief Beyond 10-Year Limitation
The Federal Court denied a taxpayer's request for relief from interest and penalties on unpaid taxes, citing a 10-year limitation period and the taxpayer's history of non-compliance. The court ruled that the Minister's decision was reasonable and justified.
Federal Court of Appeal Rules Surgical Gloves Not Classifiable Under Tariff Item 9977.00.00
Tax Court Quashes Extension Request for Objection
Tax Court Rejects Claimant’s Request for Time Extension
In this case, the Tax Court rejected the claimant's request for an extension to file a notice of objection against an assessment. The court ruled that the claimant did not meet the necessary statutory requirements within the specified timeframes set out in the Excise Tax Act.
Tax Court Strikes Out Unrelated Subparagraphs in Tax Appeal
In this Tax Court case, a taxpayer successfully moved to strike certain paragraphs from a reply document because they were deemed irrelevant and potentially prejudicial to the fair hearing of an appeal involving tax assessments. The court agreed that these paragraphs should be removed as they did not directly relate to the years in dispute.
Tax Court Rejects Appeal Over Non-Compliance With Large Corporation Rules
The Tax Court dismissed a company's appeal because it failed to follow specific rules for large corporations when filing objections to tax assessments. The court ruled that the company must provide detailed descriptions and amounts in its objections, which were lacking.