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721 results for Canadian Caselaw › Tax Court of Canada

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  • Lin v. The Queen, 2020 TCC 26

    [1]  These appeals concern two Asian food restaurants, one in Hamilton and the other in Kitchener, Ontario. The corporate Appellant which operated Hamilton “Sushi Star” was 1647208 Ontario Inc. (“Hamilton Co.”). The corporate Appellant which operated the Kitchener restaurant, “Sushi Stars”, was 1773548 Ontario Inc. (“Kitchener Co.”).

  • Callaghan v. The Queen, 2020 TCC 28

    [1]  During the 2008 to 2014 taxation years the Appellant’s claimed business losses in relation to a partnership. The Minister denied the losses.

  • Dreger v. The Queen, 2020 TCC 25

    [1]  The Minister assessed each of the Appellants $96,640.96 under section 160 of the Income Tax Act in respect of monies they each received as the named beneficiaries of a life income fund. The late father of each of the Appellants, Frederick R. Baglole, was the annuitant of the fund.

  • Hamilton v. The Queen, 2020 TCC 23

    [1]  The Appellant was reassessed for his 2014 and 2015 taxation years on March 5, 2018 and June 29, 2018 respectively. These reassessments included in his income total benefit amounts of $13,128.01 in the 2014 taxation year and $8,807.90 in the 2015 taxation year in respect to travel and overtime meal allowances conferred on him in his capacity as an employee of CIMS Limited Partnership (th

  • White v. The Queen, 2020 TCC 22

    [1]  These appeals raise the issue of whether the deposit of funds by a person into a bank account that is held jointly with the person’s spouse constitutes a transfer of property for the purposes of section 160 of the Income Tax Act and section 325 of Part IX of the Excise Tax Act (the “GST Act”).

  • Dutka v. The Queen, 2020 TCC 21

    [1]  Terri Dutka (the Applicant) has applied for an extension of time to institute an Appeal from the reassessment of her 2011 and 2012 taxation years pursuant to section 167 of the Income Tax Act (the “ITA”).

  • Galvis v. The Queen, 2020 TCC 20

    [1]  The Appellant, Mauricio Galvis (MG), appeals two reassessments raised September 25, 2017 by the Minister of National Revenue (Minister) under the federal Income Tax Act (ITA) regarding MG’s income tax liabilities for his 2014 and 2015 taxation years. Both reassessments disallowed employment expenses claimed in relation to usage of a 2011 Mercedes Benz automobile and as well disallowed...

  • 9267-2245 Quebec Inc. v. M.N.R., 2020 TCC 10

    [1]  The Appellant appeals a decision of the Minister of National Revenue (the "Minister") under the Employment Insurance Act, S.C. 1996, c. 23 (the "EIA"), regarding the insurability of the employment with the Appellant of Shariff Mohammed, Michel Nolet and Alain Vandette (the “drivers” ) for the period starting January 1st, 2017 and ending February 26, 2018 (the “period

  • Ampratwum-Duah v. The Queen, 2020 TCC 18

    [1]  Rev. Augustine Ampratwum-Duah, the Appellant, appeals three reassessments concurrently raised December 29, 2017 pursuant to the federal Income Tax Act (ITA) respecting his 2005, 2006 and 2007 taxation years. Specifically, the appeal pertains to denial of claimed charitable donations for those years. The initial assessments had been concurrently raised August 9, 2010, and were objected...

  • Lilyfield Development Inc. v. The Queen, 2020 TCC 16

    [1]  The Respondent has brought a Motion to Quash the Appeal of the Appellant. The basis for this request is that the Appellant, which is a dissolved corporation, lacked the capacity either to initiate the Appeal, or to take any action within the Appeal. [1]

  • Tudora v. The Queen, 2020 TCC 11

    [1]  The Appellant has appealed his reassessment from the Minister of National Revenue (the “Minister”) in respect of his 2005 taxation year. The Appellant is disputing the Minister’s denial of his claim for charitable tax credits pursuant to section 118.1 of the Income Tax Act (the “Act”). Specifically, the amounts the Appellant claims to have gifted in the 2005 taxation year are a $5000...

  • Univar Holdco Canada ULC v. The Queen, 2020 TCC 15

    [1]  The Applicant, Univar Holdco Canada ULC (“Univar”) has brought a motion to have costs determined in accordance with Rule 147. The parties agreed to have this decided based upon their written submissions and the evidence submitted on this motion.

  • Gilao v. The Queen, 2020 TCC 14

    [1]  The Appellant, Mr. Gilao, has not filed income tax returns for the 2011, 2012 and 2013 taxation years (the “appeal years”). As a result, the Minister assessed Mr. Gilao for those years under section 152(7) of the Income Tax Act, RSC 1985, c.1, as amended (the “ITA”). The Minister also levied failure to file penalties and assessed arrears interest on the unreported income for the appeal

  • Peach v. The Queen, 2020 TCC 12

    [1]  Harold Peach lives in Salmon Cove, Newfoundland and Labrador. In 2011, he owned several properties that he rented to his sons. He also tried to sell life insurance and mutual funds under the name Harold’s Financial Services (“HFS”). In 2011, Mr. Peach claimed significant losses associated with these two activities. He also transferred one of his rental properties to a son. However, he...

  • Muir v. The Queen, 2020 TCC 8

    [1]  This informal appeal is from a section 160 assessment of the Appellant in respect of an amount transferred to her by a corporation of which she was the sole shareholder and director.

  • Krumm v. The Queen, 2020 TCC 7

    [1]  On August 1, 1997, during what is often referred to as the dot-com boom or the tech bubble, Mr. Krumm entered into an Asset Purchase Agreement pursuant to which he purchased a 50% interest in computer application software (the “Software”) owned by Intersports Acceleration Corp. (“IAC”) for $2.8 million, of which $700,000 was payable by cheque and $2.1 million was payable by way of Long

  • Morriseau v. The Queen, 2020 TCC 5

    [1]  These Reasons pertain to the Appeals of Christopher Morriseau and Miranda Smoke from reassessments made by the Canada Revenue Agency (the “CRA”), on behalf of the Minister of National Revenue (the “Minister”), for the 2012 and 2013 taxation years. For each of those years, Mr. Morriseau and Ms. Smoke, who are registered as Indians [1] for the purposes of the Indian Act, [

  • Scott v. The Queen, 2020 TCC 4

    [1]  This is an appeal by John Randall Scott (the “Appellant”) from an assessment issued by the Minister of National Revenue (the “Minister”) under subsection 160(1) of the Income Tax Act in the circumstances described immediately below.

  • Bosveld v. M.N.R., 2020 TCC 2

    [1]  At the outset, the parties agreed that all appeals be heard together. In addition, the Crown submitted that credibility with not an issue. I agree.

  • Cassidy v. Canada (Employment and Social Development), 2020 TCC 1

    [1]  Frank Cassidy (“Mr. Cassidy”) has appealed the decision of the Minister of Employment and Social Development (the “Minister”) regarding the calculation of his Guaranteed Income Supplements benefits (“GIS”) under the Old Age Security Act, R.S. 1985, c.O-9  (the “OAS”) for the payment period of July 2018 to June 2019. Specifically at issue is what the Appellant’s income was for the purposes...

  • Richards v. The Queen, 2019 TCC 289

    [1]  Sandra Lynn Richards has appealed her reassessment in respect of the 2013 taxation year. Specifically, she is disputing the Minister of National Revenue’s (the “Minister”) disallowance of $73,967.07 deducted in respect of both legal fees and accounting fees.

  • Girmay v. The Queen, 2019 TCC 288

    [1]  The Appellant has appealed her reassessment from the Minister of National Revenue (the “Minister”) in respect of her 2011 taxation year. The Appellant is disputing the Minister’s denial of her claim of charitable tax credits pursuant to section 118.1 of the Income Tax Act (the “Act”). Specifically, in the 2011 taxation year, the amounts the Appellant claims to have gifted are a $5000...

  • Rybakov v. The Queen, 2019 TCC 284

    [1] The Appellants have brought a motion seeking a stay of a portion of the Order of this Court dated October 4, 2019 because said Order has been appealed to the Federal Court of Appeal. The October 4, 2019 Order was issued following the Appellants’ application for judgment in default.

  • BAHA Property Investment Group Inc. v. The Queen, 2019 TCC 279

    [1]  This is an informal procedure appeal brought by the corporate Appellant, BAHA Property Investment Group Inc. (BAHA), respecting an assessment under Part IX of the Excise Tax Act (Canada) (ETA) raised August 2, 2017 by the Minister of National Revenue. That assessment denied BAHA’s GST/HST New Residential Rental Property Rebate application, in the amount of $27,291.69, submitted June 12,

  • Singh v. The Queen, 2019 TCC 283

    [1]  The Appellant, Mr. Jagwinder Singh (JS), appeals two federal Income Tax Act (ITA) reassessments, each raised January 5, 2016 by the Minister of National Revenue (Minister) for JS's 2008 and 2009 taxation years respectively. Raised following upon a net worth audit, the reassessments reflect that JS received unreported income of $99,166 in 2009 and $88,473 in 2010. Also each reassessment

  • Promised Land Ministries v. The Queen, 2019 TCC 282

    [1]  The respondent was successful in the appeal brought by Promised Land Ministries (“PLM”) and seeks from PLM costs in the amount of $5,475, computed in accordance with Schedule II, Tariff B (“Tariff”), and disbursements. The respondent’s position is the costs are reasonable having regard to certain factors and the jurisprudence supporting amounts in excess of the Tariff. [1] PLM...

  • Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280

    [1]  The Appellant Dow & Duggan Log Homes International (1993) Limited appeals the Minister of National Revenue’s September 26, 2014 assessment under Part IX of the Excise Tax Act with respect to the period from May 1, 2011 to December 31, 2013 (the “Period”).

  • Patrie v. The Queen, 2019 TCC 276

    [1]  The Appellant, Mr. Patrie, claimed the Home Accessibility Tax Credit (the “HAT Credit”) in the 2016 taxation year. He claimed the full amount permitted: $10,000. The HAT Credit is a new provision, encompassed within section 118.041 under the Income Tax Act, RSC 1985, C.1, as amended (the “Act”). Its purpose, when enacted in 2015, was to allow seniors and reduced mobility Canadians a...

  • Smith v. The Queen, 2019 TCC 274

    [1]  These appeals concern disallowed charitable deductions and employment expenses for four taxation years: 2012, 2013, 2014 and 2015.  The first three taxation years were assessed beyond the normal reassessment period pursuant to subsection 152(4) of the Income Tax Act, RSC 1985, c.1, as amended (the “Act”). In those same years, the Minister also levied penalties under subsection 163(2)...

  • Laing v. The Queen, 2019 TCC 267

    [1]  The Appellant has appealed the determination by the Canada Revenue Agency (“CRA”) that she was not entitled to the disability tax credit (“DTC”) for the years 2014 to 2017.

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