Tax Court of Canada case law
Judgments from the Tax Court of Canada with a plain-English summary, the legal holding and frequently asked questions. The original content is public and official; the summaries and analysis are produced by VadeLab's technology.
Tax Court Rejects Claimant's Appeal on Taxation of Returned Life Insurance Premiums
Tax Court Rejects Disability Tax Credit Appeal Due to Insufficient Evidence
Tax Court Rejects Appeal Over Excess TFSA Amount
The Tax Court of Canada rejected an appeal brought by an individual regarding an excess TFSA amount. The court found that the individual was liable for tax under s. 207.02 of the Income Tax Act, as they exceeded their TFSA contribution limit.
Taxpayer's Motion to Strike Allegations Unsuccessful in Tax Court of Canada
Tax Court Rejects Appeal Over Non-Qualifying Property Benefits
Taxpayer Entitled to Foreign Tax Credits for Dividend Income
Tax Court Rejects Non-Lawyer Representation Request
Tax Court Rejects FAPI Arguments in Appeals
The Tax Court of Canada ruled against allowing certain arguments related to foreign income tax in appeals, stating that these arguments could not be used if they were not part of the initial assessment by the Minister. This decision affects how tax disputes involving foreign income can proceed.
Tax Court Strikes Out FAPI Arguments in Recent Ruling
Tax Court Allows Small Business Appeal on GST/HST Credits
In this case, the Tax Court of Canada ruled in favour of a small business that had been reassessed by the a person for disallowed input tax credits and penalties. The court found that the business was entitled to these credits despite issues with its record-keeping practices.
Taxpayer Wins Appeal for Input Tax Credits in Tax Court of Canada
Tax Court Rejects Claimant’s CCPC Appeal
Tax Court Denies Appeal on CCPC Status Post-Continuation
Tax Appeal Against Reassessment Under ITA S. 152(4.2)
The Tax Court of Canada ruled on whether an assessment issued under subsection 152(4.2) of a person abrogates all appeal rights when it includes a tax increase. The court decided that such an assessment does not automatically strip a person of their right to appeal.
Tax Court Rejects Claimant’s Appeals for GST/HST New Housing Rebate
In this case, the Tax Court dismissed an appeal by someone seeking GST/HST New Housing Rebates for two properties. The court found that there was not enough proof that these properties were intended or used as their main homes when purchased.
Tax Court Rejects Motion to Quash Appeal Against Assessment
Tax Court Rejects GST/HST New Housing Rebate Claims
Appeal Dismissed: Builder Status for GST Determined by Trade Intent
In this case, the Tax Court dismissed the a person' appeal regarding their a person status and Goods and Services Tax (GST) assessment. The court ruled that they were engaged in a business or adventure in the nature of trade when constructing their home, making them liable for GST.
Taxpayer Deemed Builder Under ETA Due to Construction for Trade Purposes
Tax Court Orders Claimant to Provide More Detailed Discovery Answers
In this case, the Tax Court of Canada ordered the taxpayer to give more detailed responses to questions asked during the discovery process. These questions were about whether certain financial services should be taxed under GST/HST rules.