Priority Foundation v. Minister of National Revenue: Court Ruling on Document Disclosure Under Federal Courts Rules By: Amit Ummat and Alisha Butani In Priority Foundation v. Minister of National Revenue 2023 FCA 207 (“Decision”), the [...]
Court Opines on CRA's Cryptic Information to Taxpayers What constitutes a notice of objection and why does the CRA not clearly and unambiguously state appeal rights and procedures when issuing reassessments? In a very recent [...]
Taxpayer’s Management Services Not a Personal Endeavour Brown v. Canada 2022 FCA 200 Summary The Appellant Mr. Darrell Brown (“Mr. Brown”) appealed his reassessments to the Tax Court of Canada (“TCC”) and lost. He appealed [...]
FCA Finds Appellant in Business of Buying and Selling Homes Wall v. Canada 2021 FCA 132 Wall v. Canada (decision here) Summary A real estate agent and developer disposed of three homes without reporting any [...]
FCA Allows Appeal Against a Section 160 Assessment Eyeball Networks Inc. v. Canada 2021 FCA 17 DECISION HERE Summary The Tax Court of Canada (“TCC”) dismissed the Appellant’s appeal against a subsection 160(1) assessment. The [...]
Corporations Must be Represented by a Lawyer in Tax Court of Canada Canada v. BCS Group Business Services Inc. 2020 FCA 205 Summary The Crown successfully appealed a Tax Court of Canada (“TCC”) decision allowing [...]
Federal Court of Appeal Clarifies Onus of Proof in Tax Cases Eisbrenner Decision Here Eisbrenner v. Canada 2020 FCA 93 Summary This case involved charitable donations where the value of the receipts greatly exceeded the [...]
Trip to the International Space Station Found to be Personal Cirque du Soleil Founder Barred From Deducting Trip to Space Laliberté v. Canada 2020 FCA 97 Decision Here Summary This is about as interesting as [...]
Construction Materials Supplier Must Disclose Customer Information Construction Store Ordered to Disclose Customer Information to the CRA Roofmart Ontario Inc. v. Canada (National Revenue) 2020 FCA 85 Roofmart Decision Here Summary This is a critical [...]
FCA Allows Director to Challenge Underlying Assessment Duque v. Canada 2020 FCA 73 Access Decision Here Summary Directors Can Challenge Underlying Corporate Tax Assessments This is an important case to be aware of if you [...]
