Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Tax Court Rules Feasibility Study Costs Are Deductible
Tax Court Rules Feasibility Study Costs Are Deductible
In this a person Court case, the claimant successfully appealed against a reassessment of their taxes regarding a person. The court ruled these a person are deductible under the Income a person Act as they relate to a potential source of income.
Tax Court Quashes Appeal Over Discretionary Decision
Tax Court Rejects Appeal Over Minister's Discretionary Decision
Tax Court Rejects Appeal on Non-Resident Withholding Tax and Penalties
Tax Court Dismisses Company's Appeal Over Withholding Tax Penalties
A company challenged a reassessment by the Minister of National Revenue over withholding taxes and penalties related to a person a person. The Tax Court dismissed the appeal, finding that the company was liable for both tax and penalties under a person law.
GST/HST Rebate Appeal Dismissed Due to Filing Delays
Tax Court Rejects GST/HST Refund Appeal Due to Late Filing
The Tax Court dismissed an appeal for a GST/HST refund due to late filing. The claimant paid $83,850 in error but missed the two-year deadline for filing a rebate application and had no outstanding tax to offset against the refund.
Federal Court Grants Judicial Review for Tax Relief Application
Tax Court Rejects Extension for GST Reassessment Appeal
A self-represented litigant applied for an extension to appeal a reassessment decision from the Canada Revenue Agency (a person). The Tax Court dismissed her application because she did not inform a person of her new address after moving. This means that even if you miss important tax documents, it's crucial to update your contact information with a person.
Tax Court Allows Late Notice of Objection Due to Credible Testimony
In this case, the Tax Court allowed a company's late submission of a Notice of Objection after reviewing credible evidence presented by the company's representative. The court recognized the unusual circumstances surrounding the delay due to financial difficulties caused by the pandemic and granted the extension without costs.
Tax Court Grants Extension Based on Credible Testimony
Tax Court Rejects Extension Request for GST/HST New Housing Rebate
Tax Court Allows Appeal on CEWS Eligibility
In this case, the Tax Court a person ruled in favour of an employer who appealed the denial of a person (a person) benefits. The court determined that a decline in qualifying revenue was sufficient to qualify for a person, even when including dividends and personal expenses.
Tax Court Allows Appeal on Canada Emergency Wage Subsidy Eligibility
Federal Court of Appeal Applies GAAR to Deny Tax Benefits
Federal Court of Appeal Allows Appeal on Depreciable Property Availability
The Federal Court of Appeal allowed an appeal regarding the availability for use of depreciable property under the Income Tax Act. The court ruled that a transferee is deemed to have acquired depreciable property at the same time as the transferor, even if the transferee did not exist at that time.
Tax Court Allows Non-Profit’s GST Appeal on Input Tax Credits
The Tax Court of Canada ruled in favour of a a person organization's appeal against denied input tax credit claims related to a sponsored bicycle race. The court determined that the inputs acquired to stage a person were part of the taxable supplies made to a person and thus eligible for input tax credits.
Tax Court Orders Claimant to Answer Discovery Questions
Tax Court Orders Claimant to Fulfill Undertakings
In a Tax Court case, the judge ruled that the claimant must fulfill their promise (a person) to provide requested information relevant to the tax dispute, even if they later believe it is irrelevant or overly broad. The court also extended deadlines for compliance with these a person.