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All items tagged with: tax court

Tax Court Criticizes CRA Forms in Recent Decision

Posted: October 23, 2014
Posted in: Breaking News, CRA News, Tax Planning , tax court

In Gibson v. The Queen 2014 TCC 236, appellant Joan Gibson was forced to go through lengthy litigation, despite her severe fatigue syndrome to fight the tax man, but she prevailed.

Directors Escape Personal Liabilities

Posted: September 10, 2014
Posted in: Breaking News, News from the Bench , tax court

Subsection 227.1 of the Income Tax Act and subsection 323 of the Excise Tax Act provide that the directors of a corporation will be personally liable for their corporation’s failure to remit employee withholdings and GST.

Onus of Proof on CRA

Posted: August 20, 2014
Posted in: Breaking News, Tax Planning , tax court

The Tax Court of Canada recently allowed an application for an extension to serve a notice of objection to an assessment. Perhaps the most interesting aspect of the case was the dismal performance of the Canada Revenue Agency (CRA).

RRSP Funds Payable to a Named Beneficiary Not Part of the Estate in Saskatchewan

Posted: August 07, 2014
Posted in: Breaking News, Tax Planning , tax court, estate property

A recent decision from the Saskatchewan Court of Queen’s Bench held that RRSP funds payable to a named beneficiary do not form part of the testator’s (deceased will maker’s) estate.

CIBC Class Action

Posted: July 17, 2014
Posted in: Breaking News, Tax Planning , tax court, cibc class actionn

A class action has been granted in British Columbia against CIBC Mortgage Inc. and their penalty clause provisions of their residential mortgages.

No Discrimination in Paying Child Support

Posted: July 10, 2014
Posted in: Breaking News, Tax Planning , tax court

The Tax Court of Canada (TCC) recently dismissed an appeal from a taxpayer who asserted that an Order from the Ontario Superior Court of Justice obligating him to pay child support and the application of subsection 118(5) of the Income Tax Act (the Act) infringed his rights under section 15 of the Canadian Charter of Rights and Freedoms (the Charter).