The Crown Has the Burden to Prove Gross Negligence Penalties Kim v. Canada Summary In the majority of tax appeals, the taxpayer has the burden of proving the assessments are incorrect. But this case is [...]
Repeated Failures to Report Lead to Harsh 163(1) Penalty Polubiec Decision Summary The Appellant was reassessed a 163(1) penalty in 2015 in respect of his 2014 taxation year for failing to report income (RRSP withdrawal). [...]
FCA Rules Flight Attendant’s Parking Pass a Taxable Benefit Smith Decision Summary The taxpayer received a parking pass from his employer. CRA reassessed to include the value of the parking pass as a benefit pursuant [...]
Taxpayer Relief Applications can be Tricky Martel v. Canada This is a very interesting decision from the Federal Court of Canada. It involves the required degree of precision when seeking interest relief from the Minister, [...]
Federal Court Rules Interest Payable on Amount Refunded to Taxpayer Glatt v. Canada (National Revenue) 2019 FC 738 (Glatt Decision Here) Summary This case deals with the question of whether the Minister had an obligation to [...]
CRA’s Last Resort: The Dreaded Net Worth Assessment Background Many aspects of the Canada Revenue Agency (“CRA”) and its tax collection measures trouble the average Canadian. But likely the most troublesome -- and controversial -- [...]
Gross Negligence Penalties CRA Must Prove Penalty Applies What many people under audit find is that, in addition to proposing adjustments to income tax payable, the CRA will also apply penalties. There are various penalties [...]
GST/HST Hot Topics Recent Issues in the Input Tax Credit Regime Generally speaking, GST/HST is not considered a significant cost because of the input tax credit (ITC) mechanism. As a GST/HST registrant, you recover the GST/HST [...]
Trading in Shares: Income or Capital? Are you earning income or capital gains by your trading activity? A prominent issue encountered by Canadian taxpayers is whether the gains from the sale of shares are income [...]
What is Involved in a Tax Appeal? Steps in a Tax Court Appeal At Ummat Tax Law, we receive many calls from taxpayers who are simply unaware of what an appeal to Tax Court entails. [...]
