Recent Costs Awards in the Tax Court of Canada
Recent Costs Awards in the Tax Court of Canada As a general principle of litigation, an unsuccessful party at the Tax Court usually pays a portion of the legal costs of the successful party. In [...]
Know Your Rights
Know Your Rights We regularly receive calls where the taxpayer has perceived unfair treatment by the Canada Revenue Agency (“CRA”). “Can they actually do this?” is, unfortunately, a popular refrain. Individual and corporate taxpayers should [...]
The Tax Court of Canada Releases Practice Note on Expert Hot-Tubbing
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 [...]
Common Interest Privilege Affirmed as Supreme Court of Canada refuses to hear CRA Appeal
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 of Canada Decides Five Experts Sufficient for Trial
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
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 Gains Access to Taxpayer’s Due Diligence Report
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 [...]
What is a Restrictive Covenant for Tax Purposes?
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 [...]
Tax Court Finds Appellant a Resident of Canada Based on Central Management and Control
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 Successfully Challenges the Constitutionality of Income Tax Laws
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 [...]