Tax Court Practice Note on Expert Evidence One of the noblest aspects of practicing tax litigation is the privilege of appearing before the venerable Tax Court. The judges are brilliant, the registrar's office and the [...]
CRA Appeal Refused by Supreme Court of Canada On October 25, 2018, the Supreme Court of Canada notified the public that it declined to hear the Canadian Government's appeal of a lower court decision limiting [...]
Tax Court Decision on Experts at Trial Canadian Imperial Bank of Commerce v. H.M.Q. 2018 TCC 248 Summary This recent decision addresses a party's ability to have more than the five permitted experts testify at [...]
Value Shifts Remain Subject to the GAAR 2763478 Canada Inc. v. HMQ 2018 FCA 209 Summary The Tax Court upheld an assessment of the Appellant, 2763478 Canada Inc., under the General Anti-Avoidance Rule ("GAAR") to [...]
CRA Granted Access to Taxpayer Documents During Audit MNR v. Atlas Tube Canada ULC 2018 FC 1086 Summary In this Federal Court case, the Minister brought an application pursuant to section 231.7 of the Income [...]
Tax Court Rules in Favour of Minister Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen 2018 TCC 158 Summary: In this Tax Court decision, the Appellant ("Pangaea") argued that it should be entitled to [...]
Taxpayer a Resident of Canada or Netherlands? Landbouwbedrijf Backx B.V. v. The Queen 2018 TCC 142 Summary: In this Tax Court decision, Justice Smith was asked to determine the residency of the Appellant, a company [...]
Taxpayer Challenges Constitutionality of Income Tax Laws Canada Without Poverty v. A.G. Canada 2018 ONSC 4147 Justice Morgan of the Ontario Superior Court found that the Income Tax Act's restriction on political activities by charitable [...]
What Factors Lead to Exemption From Tax? Lawyers' Professional Indemnity Company v. H.M.Q. 2018 TCC 194 ("LPIC") LPIC is a relatively straight-forward Tax Court decision penned by Justice D'Arcy. LPIC is a wholly-owned subsidiary of [...]
Assessments Beyond Statute-Barred Years Introduction Inwest Investments Ltd. v, Canada (National Revenue) 2015 BCSC 1375 (hereinafter ‘Inwest’) came before the British Columbia Supreme Court by way of summary application. The central issue in Inwest was [...]