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 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 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.
Tax Court Orders Claimant to Answer Discovery Questions
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.
Taxpayer Wins Input Tax Credit Claim for Sponsorship Contracts
Tax Court Rules on Reassessment Appeal Cases
In this case, the Tax Court of Canada reviewed several tax appeals where taxpayers challenged reassessments made beyond regular time limits. Some appeals succeeded because of major mistakes during audits, but others failed as there was no evidence of such errors.
Tax Court Grants Respondent Permission to Amend Replies and Withdraw Admissions
In a recent decision by the Tax Court, the court permitted the respondent to amend their legal documents and withdraw certain statements about the value of shares. This was deemed necessary for a proper consideration of the complex facts and issues involved in the case.
Taxpayer Allowed to Amend Pleadings and Withdraw Admissions in Tax Court Case
Tax Reassessment Allowed for Some Years, Penalties Upheld for Negligence
Tax Court Denies Request for Lead Case Designation
The Tax Court of Canada denied a request by a person to use another case as a lead case in their tax appeal proceedings related to foreign exchange contracts. The decision highlights the importance of obtaining agreement from all involved parties before designating a lead case.
Tax Court Rejects Motion to Designate Lead Case Under Rule 146.1
Taxpayer Allowed to Amend Pleadings and Reopen Evidence in Tax Court of Canada Case
Tax Court Allows Amendment of Pleadings and Reopening of Evidence
In a recent decision from the Tax Court, an appellant successfully moved to amend their case and reopen evidence. This allowed for new arguments to be presented in relation to tax obligations under the Excise Tax Act.
GST/HST New Housing Rebate Appeal Successful in Tax Court of Canada
In this case, the Tax Court of Canada ruled in favour of a a person who appealed the denial of a GST/HST New Housing Rebate. The court found that the claimant had met the requirements for the rebate by proving their intention to use the property as their primary residence and being the first occupant after construction.
Taxpayer Wins GST/HST New Housing Rebate Appeal in Tax Court of Canada
Claimant Partially Successful in Shared-Custody Parent Appeal
Tax Court Rejects Appeal Over GST/HST Liability
The Tax Court of Canada dismissed appeals by a person and a person regarding their liability for GST/HST on self-supply of a residential property. The court ruled that they were engaged in an adventure or concern in the nature of trade, making them liable for GST/HST upon self-supply.
Tax Court Rejects Appeals on GST/HST Liability
Tax Court Decision on Canada Child Benefits Entitlement
Claimants Win Appeal Against Income Tax Assessments Based on Property Transfers
In this case, two individuals challenged income tax assessments made against them due to property transfers from a family member with outstanding tax liabilities. They argued they provided consideration for these transfers. After reviewing evidence, the Tax Court of Canada allowed their appeals based on fair market value considerations and reassessed their underlying tax liability.