Brent Kern Family Trust: FCA Dismisses Appeal
In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal with reasons delivered from the bench. The taxpayer had argued that the decision of...
View ArticleConocoPhillips: FCA Confirms Tax Court’s Jurisdiction to Determine Questions...
In ConocoPhillips Canada Resources Corp. v. The Queen (2014 FCA 297), the Federal Court of Appeal overturned a Federal Court decision (2013 FC 1192) and dismissed an application for judicial review by...
View ArticleBP Canada: CRA Entitled to Tax Accrual Working Papers
In BP Canada Energy Company v. Minister of National Revenue (2015 FC 714), the Minister brought an application pursuant to subsection 231.7(1) of the Income Tax Act (Canada) (the “Act”) before the...
View ArticleMcNally: CRA Does Not Have Unfettered Discretion to Delay Assessment
In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an order requiring the Minister to assess his tax return. The Federal Court allowed...
View ArticleTax Court: CRA Employee May Not Testify as Expert
In HLP Solution Inc. v. The Queen (2015 TCC 41 ) the Tax Court held that a CRA employee lacked the necessary impartiality to testify as an expert witness because of her prior involvement in auditing...
View ArticleScope of Canada Revenue Agency Audit Powers Limited by Recent FCA Decision....
The Federal Court of Appeal recently drew clear boundaries around the CRA’s audit powers, holding that the Agency cannot compel employees of a taxpayer to attend interviews to answer oral questions as...
View ArticleCrown bound by settlement agreement to allow losses it claimed to be a fiction
In the recent decision Her Majesty the Queen v. CBS Canada Holdings Co., 2020 FCA 4, the Federal Court of Appeal held that the Crown (i.e., Her Majesty the Queen, representing the Minister of National...
View ArticleRemission Orders – Rare Win for Taxpayer
Contact a member of the Dentons’ Tax Litigation group for assistance on applying for a Remission Order A remission order is an extraordinary measure to provide complete or partial relief from tax,...
View ArticleSt. Benedict Catholic Secondary – How flexible is the Capital Cost Allowance...
The capital cost allowance (“CCA”) regime allows taxpayers to claim depreciation against certain capital properties, which then reduces a taxpayer’s income. CCA is discretionary – taxpayers can choose...
View ArticleFederal Court of Appeal clarifies that corporations must be represented by...
Does a corporate taxpayer have to be represented by a lawyer before the Tax Court of Canada? Can a company’s director represent the company? These questions were considered by the Federal Court of...
View ArticleAhamed v Canada – FCA Clarifies the Scope of Document Discovery in Tax Appeals
In litigation, the discovery process is a truth-seeking exercise to enable parties to narrow the issues, uncover facts, and know the case they must meet at trial. Ahamed v Canada, 2020 FCA 213, a...
View ArticleLeonard v The Queen: Tax Court allows taxpayer’s loss on mortgage and...
The COVID-19 pandemic has resulted in unprecedented economic strain and an increase in the market for distressed debt. Taxpayers who purchase distressed debt may be interested in the Tax Court’s...
View ArticleBuilders and House Flippers Beware! – Federal Court of Appeal Dismisses House...
Builders and house flippers attempting to profit off the supercharged real estate market in Canada should all be aware of the decision in Wall v Canada, 2021 FCA 132, in which the Federal Court of...
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