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 Appeal Dismissed for Lack of Jurisdiction
Tax Court Upholds Assessment for Unreported Income and Capital Gains
In this tax case, the Tax Court of Canada upheld the a person's assessment for unreported income and capital gains. The taxpayer lost their appeal, and the court also ordered them to pay costs to the a person.
Taxpayer Loses Appeal, Crown Gets $25,000 in Costs
Late GST/HST Rebate Application Rejected by Tax Court of Canada
GST/HST New Residential Rental Property Rebate Appeal Dismissed
The claimant's appeal for a GST/HST New Residential Rental Property Rebate was dismissed by the Tax Court of Canada because the application was filed more than two years after acquiring the property. The court ruled that subsection 296(2.1) of the ETA did not apply to extend the filing period.
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 Rules Feasibility Study Costs Are Deductible
Tax Court Grants Motion for Discovery Answers and Document Production
Claimant Ordered to Provide Discovery in Tax Appeal
The Tax Court ordered the person appealing a tax decision (the claimant) to answer certain questions and produce specific documents as part of an examination process called 'discovery'. This helps both sides understand a person other's case better before trial.
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.
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.
GST/HST Rebate Appeal Dismissed Due to Filing Delays
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 Rejects Extension Request for GST/HST New Housing Rebate
Tax Court Grants Extension Based on Credible Testimony
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.