Nouvelles récentes

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  Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to property

  23 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases

  Précis: This decision is the latest of a number of Tax Court decision involving a disallowance of the GST/HST New Housing Rebate where an accommodation party joins the agreement of purchase and sale and subsequently takes title, in whole or in part, to the property without any intention of actually occupying the property.
  Malik v. R. – TCC: No GST/HST New Housing Rebate where accommodation party takes title to propertyPlus >
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  Syed v. R. – TCC: Court confirms tax assessments of restaurant director based on alternative audit method

  10 avril 2015 By Bill Innes

  catégories:

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

  
  Syed v. R. – TCC: Court confirms tax assessments of restaurant director based on alternative audit methodPlus >
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  Maxwell v. R. – TCC: Director cannot raise due diligence defence based on a client’s continuing payment defaults

  10 avril 2015 By Bill Innes

  catégories:

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

  
  Maxwell v. R. – TCC: Director cannot raise due diligence defence based on a client’s continuing payment defaultsPlus >
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  Henao v. R. – TCC: No GST/HST New Housing Rebate where taxpayer’s uncle acted as accommodation co-purchaser

  10 avril 2015 By Bill Innes

  catégories:

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

  
  Henao v. R. – TCC: No GST/HST New Housing Rebate where taxpayer’s uncle acted as accommodation co-purchaserPlus >
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  St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrears

  30 mars 2015 By Bill Innes

  catégories:

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

  
  St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrearsPlus >
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  Hughes v. R. – TCC: No extension of time to file GST objections that were 9 and 11 years late

  19 mars 2015 By Bill Innes

  catégories:

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

  
  Hughes v. R. – TCC: No extension of time to file GST objections that were 9 and 11 years latePlus >
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  Bemco Confectionary and Sales Ltd. v. R. – TCC: GST/Cigs./Reserve – $30 Mil. – failed bid to strike parts of Reply

  11 mars 2015 By Bill Innes

  catégories:

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

  
  Bemco Confectionary and Sales Ltd. v. R. – TCC: GST/Cigs./Reserve – $30 Mil. – failed bid to strike parts of ReplyPlus >
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  McCartie v. R. – FCt: Assigning GST number by CRA not reviewable – collateral attack on underlying GST assessment

  11 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  
  McCartie v. R. – FCt: Assigning GST number by CRA not reviewable – collateral attack on underlying GST assessmentPlus >
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  Cherniak v. R. – TCC: $6.2 million GST liability of director upheld in “carousel scheme” to ship false ITCs offshore

  11 mars 2015 By Bill Innes

  catégories:

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

  
  Cherniak v. R. – TCC: $6.2 million GST liability of director upheld in “carousel scheme” to ship false ITCs offshorePlus >
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  Crown not to appeal the Invesco decision of Campbell J. in the Tax Court

  5 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Other

  
  Crown not to appeal the Invesco decision of Campbell J. in the Tax CourtPlus >