Archives - novembre 2016

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  Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessment

  9 novembre 2016 By Bill Innes

  catégories:

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

  Précis: In 2015 the appellant commenced an action in the Federal Court for an order that a Requirement to Pay served on him under the Excise Tax Act was “null and void and contrary to the Indian Act, Treaty No. 8 and section 35 of the Constitution Act, 1982, as well as damages for the amounts seized pursuant to the Requirement to Pay” [para. 2]. The Federal Court dismissed his action on the basis that it amounted to an indirect appeal of a tax assessment and, as such, was exclusively within the jurisdiction of the Tax Court. Mr. Horseman appealed to the Federal Court of Appeal which dismissed his appeal from the bench, with costs.
  Horseman v. R. - FCA: Appeal dismissed from the bench - indirect attack on tax assessmentPlus >
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  Stover v. R. - TCC: Tax Court declines to set aside consent judgment

  3 novembre 2016 By Bill Innes

  catégories:

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

  Précis: Mr. Stover, in consultation with his lawyer, Mr. Crowe, agreed in late 2015 to a consent judgment dismissing his appeal of his 2005 and 2006 taxation years. His intention was to make an application for fairness relief to what is now called the Taxpayer Relief Committee. When he became aware in 2016 that abandoning his appeal had resulted in his accepting liability under the disputed assessments he applied to the Tax Court to set aside the consent judgment dismissing his appeal. The Tax Court held that the interest of finality of court decisions held sway in this application and accordingly dismissed it with costs.
  Stover v. R. - TCC: Tax Court declines to set aside consent judgmentPlus >
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  Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computers

  2 novembre 2016 By Bill Innes

  catégories:

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

  Précis: Mr. Justice de Montigny of the Federal Court (as he then was) in a decision dated March 2, 2015 (2015 FC 262) refused to set aside an ex parte warrant permitting the search of computer records found in the appellant’s house. The Court of Appeal dismissed the appeal from the bench. Neither side sought costs so no costs order was issued.
  Muller v. R. - FCA: Court of Appeal dismisses attempt to set aside warrant for access to computersPlus >
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  Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costs

  2 novembre 2016 By Bill Innes

  catégories:

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

  Précis: This is an appeal of a Tax Court decision blogged earlier on this site. It was another fictitious business loss case where the only issue was the imposition of a gross negligence penalty; in this case both husband and wife had claimed fictitious losses. They were unsuccessful in the Tax Court and their appeal was dismissed, with costs, from the bench by the Federal Court of Appeal.
  Maynard v. R. - FCA: Appeal of penalties on fictitious losses dismissed from the bench with costsPlus >
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  Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearing

  1 novembre 2016 By Bill Innes

  catégories:

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

  Précis: Mr. Wolsey filed a tax appeal in 2005 in respect of unreported income for his 2000, 2001 and 2002 taxation years. The file dragged on and the appeal was dismissed in 2014 when he failed to attend a status hearing. He moved to set aside the dismissal on the basis that he was unaware of the status hearing and unaware that his counsel had withdrawn from the record. The Court simply did not believe his evidence and dismissed his motion with costs to the Crown.
  Wolsey v. R. - TCC: Taxpayer loses attempt to revive appeal dismissed for failure to attend status hearingPlus >
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  Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trial

  1 novembre 2016 By Bill Innes

  catégories:

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

  Précis: This is the fourth time this case has been blogged on this site. In a nutshell, Mr. Tuccaro is asserting a treaty right to a tax exemption pursuant to Treaty 8 of 1899. The Crown is resisting the claim based in part on issue estoppel arising from prior decisions of the Federal Court of Appeal. Mr. Tuccaro moved unsuccessfully in the Tax Court to strike those portions of the Crown’s pleadings dealing with issue estoppel.
  Tuccaro v. R. - FCA: Court of Appeal upholds Tax Court decision to let issue estoppel argument go to trialPlus >