Konecny v. R. – TCC: Charter and Other Claims Struck from Notice of Appeal for Moving Expenses – Annual One Month Job

See More:

Recent Judgments: Tax Court of Canada
Taxnet Pro: Full Case Summary (subscribers only)
Sign up for Taxnet Pro

http://decision.tcc-cci.gc.ca/site/tcc-cci/decisions/en/item/64344/index.do

Konecny v. The Queen[1] (September 12, 2013) involved the taxpayer’s claim for moving expenses from Whitby, Ontario where he was normally employed as a public school teacher to take up an annual one month summer teaching job in Ottawa. This decision concerned the Crown’s motion to strike large portions of his Notice of Appeal which deal with claims of Charter violations, constitutional infringements, taxation of prior taxation years, etc. In addition the taxpayer moved for default judgment.

The court allowed the Crown’s motion from the bench as well as dismissing the taxpayer’s motion for summary judgment.

Comment: There was not much unexpected about this decision.

[1] 2013 TCC 334.

About the Author

Bill Innes

(Back to Bill Innes on Current Tax Cases)

William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

For advice on tax litigation matters contact Bill:

WILLIAM I. INNES

email: william.innes@williaminnes.ca
416-869-2204
www.williaminnes.ca

Please click here to email us your questions or comments about the Tax Insight Blog.

Bill is listed and recognized in the 2020 edition of Best Lawyers in Canada; Lexpert/ROB Special Edition 2020 – Canada’s Leading Litigation Lawyers; 2020 Canadian Legal Lexpert Directory - Consistently Recommended - Litigation - Corporate Tax; and Canadian Who’s Who.

Bill is also AV Peer and Judicial Review Rated according to Martindale-Hubbell (Preeminent), its highest level of professional ranking.

Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

Konecny v. R. – TCC: Charter and Other Claims Struck from Notice of Appeal for Moving Expenses – Annual One Month Job

About the Author

Categories

Archives