Archives - juillet 2016

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  AFD Petroleum v. R. - FCt: Minister did not act unreasonably in refusing to accept incomplete SRED form

  29 juillet 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  Précis: The applicant submitted a form for SRED credits to CRA. The claim was rejected because the form was not completed properly. The applicant applied to the Federal Court to review the decision of CRA. The application was dismissed; the Court found that the decision did not involve procedural unfairness. Costs were awarded to CRA.
  AFD Petroleum v. R. - FCt: Minister did not act unreasonably in refusing to accept incomplete SRED formPlus >
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  Canada v. 0741449 BC - FCt: Jeopardy orders granted; corporate principal had chequered financial past

  28 juillet 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  Précis: This decision deals with the rather rare jeopardy order provision found in subsection 164 (1.2) of the Income Tax Act (this is only the third reported decision on the provision). Subsection 164(1.2) permits the Minister, with the sanction of the Court, to retain taxpayer funds in her possession that would otherwise be payable to the taxpayer where a jeopardy situation is shown to exist. The Court found that the evidence disclosed both little, if any, other assets of the respondent corporation and a history of non-payment or bankruptcy on the part of the corporate principal. As a result the jeopardy orders sought were granted. The Minister was awarded costs set at $5,000.
  Canada v. 0741449 BC - FCt: Jeopardy orders granted; corporate principal had chequered financial pastPlus >
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  Imperial Oil v. R. - FCA: Taxpayer not entitled to interest refund through the judicial review process

  26 juillet 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  Précis: This is an appeal of a decision blogged earlier on this site where Justice Gagné of the Federal Court dismissed two judicial review applications asking for interest on funds received pursuant to the operation of the Syncrude Remission Order. The decision involves the rather novel proposition of the applicants that they were entitled to interest on the funds remitted on the remission order by analogy to tax overpayments under the Income Tax Act. The Federal Court of Appeal upheld the earlier decision holding that the remission order had nothing to do with tax payable and did not engage the refund interest mechanism under the Income Tax Act. Both appeals were dismissed with costs.
  Imperial Oil v. R. - FCA: Taxpayer not entitled to interest refund through the judicial review processPlus >
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  Lemieux v. R. - FCt: Application for judicial review allowed where underlying CRA record incomplete

  25 juillet 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  Précis: The taxpayer applied for relief of late filing penalties for his 2007 to 2011 taxation years based on evidence of depression stemming from the deaths of his wife, brother and sister-in-law. The application was allowed by CRA for the 2007 to 2010 taxation years but denied for 2011. Mr. Lemieux applied to the Federal Court for judicial review. The Court found a contradiction in the record as to whether Mr. Lemieux had submitted medical evidence with respect to 2011; moreover the evidence in dispute had been destroyed by CRA. The Court quashed the decision and remitted it back to CRA for redetermination by another decision-maker. There was no order as to costs.
  Lemieux v. R. - FCt: Application for judicial review allowed where underlying CRA record incompletePlus >