Archives - April 2017

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  Biles Estate v. R. - FC: Court refuses order of mandamus to compel CRA to comply with alleged agreement

  Apr 20, 2017 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This decision involved two applications for judicial review by the same taxpayer. They were heard together. The taxpayer sought an order of mandamus to compel CRA to comply with the terms of an alleged agreement (the “Proposal”) to settle a tax dispute. The Federal Court found that the taxpayer had failed to demonstrate that there in fact was any enforceable agreement with respect to the Proposal. In any event CRA’s conduct was not unreasonable under the circumstances. Both applications were dismissed with costs.
  Biles Estate v. R. - FC: Court refuses order of mandamus to compel CRA to comply with alleged agreementREAD MORE »
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  BP Canada Energy v. R - FCC: CRA not entitled to internal tax accrual working papers (TAWPs)

  Apr 03, 2017 By Bill Innes

  Categories:

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

  Précis: The Federal Court of Appeal has reversed the Federal Court’s decision that held that corporate taxpayers can be required to produce their internal tax accrual working papers (“TAMPs”). This may be one of the most important cases in several years on the extent of the power CRA has in gathering private tax information compiled by Canadian businesses. The Chief Justice of the Federal Court of Appeal, who is a noted tax expert, has written an intellectually compelling decision. If the Supreme Court grants leave to appeal, which I think highly likely, it is difficult to predict what the Court will do.
  BP Canada Energy v. R - FCC: CRA not entitled to internal tax accrual working papers (TAWPs)READ MORE »