In two recent cases—Brand v Canada (Attorney General), 2024 FC 159, and Cassidy v Canada (Attorney General), 2024 FC 174—the Federal Court sent back CRA decisions denying relief for reconsideration because the decisions in question had failed to consider adequately…
Time out
Joel Nitikman, in “Just the Fax Ma’am: A day late and a dollar short? A comment on Popovich” Tax Topics No 2074 (May 7, 2024), discusses in some detail Popovich v R, 2024 TCC 44, which analyzes the rules for…
Residence of a trust
In Theodoros Darmos Family Trust v. Minister of Finance et al., 2023 ONSC 6431, the Court was called upon to determine whether two family trusts were resident in Alberta or Ontario. After conducting a detailed review of the relevant facts,…
Easier access to My Account
Life is easier for a tax adviser if a client has access to his or her “My Account“, not least because the client can add the adviser as an authorized representative quickly and easily. (In fact, the CRA is making…
Source of income
In Stackhouse v R, 2023 TCC 156, Owen J carefully considered comments in Brown v Canada, 2022 FCA 200, and found that they improperly intepreted the test used in Canada v Paletta, 2022 FCA 86, for determining whether a source…
Accessing stranded ACB ok under GAAR
In 3295940 CANADA INC. v R, 2024 FCA 42, the taxpayer appealed the application of the GAAR to a series of transactions that used ACB in shares of a corporation that the purchaser refused to purchase. The transactions, in effect,…
Extension of time to object
The CRA is generally pretty generous when it considers taxpayer applications to extend the time for filing an objection, but there are limits to that generosity, and the Tax Court will often respect those limits. In FOOi Inc. v R,…
UHTA update
The CRA has published a bulletin on its interpretation of draft legislation released last fall that will amend the Underused Housing Tax Act.
Acting in concert and section 160
In Pillon v R, 2024 FCA 24, the Court upheld a Tax Court finding that the taxpayer “acted in concert” with a tax debtor to whom she was not related so that section 160 applied. The taxpayer and the tax…
Costs against appellant in “unwinnable appeal”
In Nixon v R, 2024 TCC 4, the Court awarded costs of about $165,000 against the appellant for, among other things, misleading the Court about key facts, refusing to admit key facts and filing “an unwinnable appeal” (paras 20ff).