Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New Cases

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http://decision.tcc-cci.gc.ca/en/2013/2013tcc258/2013tcc258.html

Nancarrow v. The Queen[1] – disability tax credit disallowed because treating physician did not confirm necessary degree of impairment.

http://decision.tcc-cci.gc.ca/en/2013/2013tcc260/2013tcc260.html

Ridout v. The Queen[2] – fees paid by taxpayer for consultation and preparation of a disability claim not deductible since they were not fees paid in connection with either a notice of objection or a tax appeal. While the decision is correct in law, CRA’s policy in denying such expense claims could cause real hardship for disabled taxpayers who are unable to handle these often complicated claims on their own; an appropriate amendment to the legislation should be considered.

http://decision.tcc-cci.gc.ca/en/2013/2013tcc259/2013tcc259.html

Newfoundland Transshipment Ltd. v. The Queen[3] – application for an order to extend the time for filing Notices of Objection for the 2002, 2003, 2004 and 2005 taxation years denied since the application was filed in 2012, several years after the expiration of the permissible period for filing such an application.

http://decision.tcc-cci.gc.ca/fr/2013/2013tcc252/2013tcc252.html

La Succession du Défunt Martin Hollinger c. La Reine[4] – an interesting case holding that legal expenses arising out of a fight in a family business context were not deductible. More on this once the case is translated by the court.

NO NEW TAX DECISIONS FROM THE FEDERAL COURT OF APPEAL

[1] 2013 TCC 258.

[2] 2013 TCC 260.

[3] 2013 TCC 259.

[4] 2013 TCC 252.

About the Author

Bill Innes

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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

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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.

Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New Cases

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