Nouvelles récentes

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  Pirart v. R. - TCC: Assessment based on income from drug sales sustained in part

  10 août 2016 By Bill Innes

  catégories:

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

  Précis: Mr. Pirart was assessed unreported income in the amounts of $1,050,000 for 2005, $1,200,000 for 2006, $1,350,000 for 2007, and $1,500,000 for 2008, mostly from an alleged cocaine business; in addition he was assessed for gross negligence penalties on the unreported income. The Tax Court accepted his evidence that the cocaine was the property of his former partner, Wendy Anderson (since deceased), and allowed the appeal with respect to that income. It dismissed the appeal with respect to his income in the amount of $32,400 from a marihuana business in 2007 and 2008 and sustained the penalties on that unreported income. There was no order as to costs since success was mixed.
  Pirart v. R. - TCC: Assessment based on income from drug sales sustained in partPlus >
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  9100-8649 Québec Inc. v. R. – FCA: Unreported income – not credible that restaurant staff consumed 60%-85% of missing beer

  26 janvier 2015 By Bill Innes

  catégories:

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

  
  9100-8649 Québec Inc. v. R. – FCA: Unreported income – not credible that restaurant staff consumed 60%-85% of missing beerPlus >
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  Elbadawi v. T. – TCC: Court sustains benefit assessments against principal shareholder but not wife and only partially against son

  14 septembre 2014 By Bill Innes

  catégories:

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

  
  Elbadawi v. T. – TCC: Court sustains benefit assessments against principal shareholder but not wife and only partially against sonPlus >
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  Rogers v. R. – TCC: Taxpayer allowed limited expenses from car business – no unreported income

  8 avril 2014 By Bill Innes

  catégories:

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

  
  Rogers v. R. – TCC: Taxpayer allowed limited expenses from car business – no unreported incomePlus >
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  Lauzon v. R. – TCC: Court rejects evidence of undocumented purchase of inventory

  27 mars 2014 By Bill Innes

  catégories:

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

  
  Lauzon v. R. – TCC: Court rejects evidence of undocumented purchase of inventoryPlus >