Archives - juin 2018

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  Freitas v. R. – FCA: Payments to retired partner not income from business for the purposes of the Canada Pension Plan – Appeal allowed.

  11 juin 2018 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: The appellant was a retired accountant who appealed to the Tax Court unsuccessfully arguing that amounts received from his former partnership after the date of his retirement were not subject to mandatory Canada Pension Plan (CPP) contributions. His appeal to the Federal Court of Appeal was successful. The Court of Appeal ruled that the deeming provision of the Income Tax Act (the Act), subsection 96(1.1), relied upon by CRA deemed payments to retired partners to be income from business for certain purposes of the Act but did not apply to deem such payments to be business income for the purposes of the CPP. Mr. Freitas was awarded $3,500 in costs.
  Freitas v. R. – FCA: Payments to retired partner not income from business for the purposes of the Canada Pension Plan – Appeal allowed.Plus >
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  Lyon v. R. – TCC: Part-time receptionist and Pilates Instructor was engaged in insurable and pensionable employment

  8 juin 2018 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Employment Insurance/CPP

  Précis: Ms. Lyons started as a part-time receptionist and clerical worker at the Kinetica Health Group. Subsequently she also became a part-time Pilates Instructor and rehabilitation aide. The Court found that while the parties might have intended to have an independent contractor relationship the facts did not support that conclusion. The Court found that applying the well-known tests for employment relationships Ms. Lyon was clearly an employee for the purposes of the Employment Insurance Act and the Canada Pension Plan.
  Lyon v. R. – TCC: Part-time receptionist and Pilates Instructor was engaged in insurable and pensionable employmentPlus >