Archives - août 2016

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  Price v. R. - FCt: JR application dismissed with costs - partial relief granted by Minister was not unreasonable

  17 août 2016 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  Précis: During the period from 2005 to 2013 the applicant failed to file personal income tax returns and GST/HST returns. In 2013 he applied for taxpayer relief from interest and penalties for the entire period from 2005 to 2013. The Minister granted limited relief at the first review level; at the second level review that relief was expanded to some degree. He applied for judicial review and led evidence of the history of personal tragedies that he alleged caused him to fail to file returns for the period in question.
  Price v. R. - FCt: JR application dismissed with costs - partial relief granted by Minister was not unreasonablePlus >
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  Grenon v. R. - FCt: Taxpayer not entitled to interest on funds seized under jeopardy assessment

  16 août 2016 By Bill Innes

  catégories:

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

  Précis: CRA collected $12.75 million from Mr Grenon in March 2014. In August 2014 the jeopardy order was set aside on the consent of the parties. In March 2015 the $12.75 million was returned to Mr Grenon. Mr. Grenon asked CRA for interest on the funds from the date of seizure and CRA refused. Mr. Grenon brought an application before the Federal Court to judicially review that decision. The Federal Court denied the application for judicial review holding that the Minister’s decision was reasonable. Costs were awarded to CRA.
  Grenon v. R. - FCt: Taxpayer not entitled to interest on funds seized under jeopardy assessmentPlus >