Determining The Taxability Of A Supply For GST/HST
The Tax Court of Canada decision in A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39 (“ANHC”), involved a CRA audit of a staffing agency in the business of supplying healthcare workers, resulting in a reassessment for over $1,000,000 in GST/HST. The decision is of interest as...
Beneficial Ownership of Specified Foreign Property – T1135
In Chan v. The Queen 2022 TCC 87 , a decision under the Tax Court of Canada’s informal procedure, the primary issue was the beneficial ownership of specified foreign property (a bank account allegedly containing illegally procured funds) and the respective obligation to report it on the appellant’s tax...
Admissibility of Expert Evidence in Tax Court
In Yao v. The Queen, 2022 TCC 23 (CanLII) , the primary issue was whether certain expert reports were admissible into evidence. The related tax aspect triggering the dispute is the question of the Appellants’ eligibility for the Canada Child Benefit (“CCB”) pursuant to section 122.6 of the Income Tax...
Executor of Deceased’s Estate Fails to Escape Personal Tax Liability
Executors of the estate of a deceased can be held personally liable for its tax arrears. That is why it is important that a legal representative of the estate, such as an executor, obtain a clearance certificate from Canada Revenue Agency (CRA) before the disposition of estate assets.The issue of executor...
The Proposed Residential Property Flipping Rule
The Proposed Residential Property Flipping Rule
The Residential Property Flipping deeming rule introduced in the 2022 Federal Budget will not apply if the disposition of residential property is on account of a “life...
Denied ITCs & the GST/HST Rebate For ‘Tax Paid In Error’
Subcontractor Expenses, Denied ITCs And The GST/HST Rebate For ‘Tax Paid In Error'
In Mediclean Incorporated v. The Queen, 2022 TCC 37 (CanLII), the Tax Court of Canada provides guidance for successfully claiming the...
Bulk Taxpayer Relief Requests & Relief For Extreme Weather Events
Bulk Taxpayer Relief Requests & Extreme Weather Events
Canada Revenue Agency (CRA) released guidance on “bulk” taxpayer relief requests as well as taxpayer relief for “extreme weather...
Antle v. Canada, 2010 FCA 280 – Sham Trust
The Federal Court of Appeal, in Antle v Canada, 2010 FCA 280, upheld the Tax Court of Canada decision in Antle v. The Queen, 2009 TCC 465, finding that an offshore spousal trust was not valid…Read More
CRA Section 160: How to fight a Section 160 Assessment
CRA Section 160: Liable for Their Taxes
Section 160 of the Income Tax Act and section 325 of the Excise Tax Act are often used by the Canada Revenue Agency to affix liability for tax to recipients of transfers from persons with tax debts. Accordingly, if someone transfers something...
CRA Audits and Oral Interviews
Cameco - Can CRA force a Taxpayer to attend an In-Person Oral Interview during a CRA Audit?
NOTE: 2021 Federal Budget change nullifies this decision…
Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 (CanLII)
In...