In Luxury Home Landscape Construction Inc. v R, 2021 TCC 4, a GST informal procedure “mail room” case, the Minister brought a motion to quash the appeal because it was supposedly late-filed. The Court dismissed the motion and ordered the appeal set down for a hearing because the Minister failed to prove that it had sent a notice of confirmation in a timely manner.
Corporate counsel
In Canada v. BCS Group Business Services Inc., 2020 FCA 205, the Court found that a corporation in a general procedure appeal must be represented by a lawyer. For the reasons that follow, I have concluded that the legislator…
Disputes involving losses
Summary of Michael H. Lubetsky “Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms” (2019) 67:3 Canadian Tax Journal 499-531. This article won an award from the Canadian Tax Foundation as the best article it published in 2019.…
Burden of proof
One sometimes hears that a taxpayer’s task in a Tax Court appeal is to “demolish” the assumptions of the CRA (as listed in the Crown’s Reply) by proving them wrong on a balance of probabilities. Webb JA, in Morrison v.…
The Tax Court and the implied undertaking rule
In Silver Wheaton Corp. v R, 2019 TCC 170, the Court held that the implied undertaking rule prevented third parties from obtaining the production of documents and information produced by the taxpayer in a Tax Court appeal. Bhuvana Sankaranarayanan, “Third…
Interest payable
Amit Ummat has written a good article about Glatt v Canada (National Revenue), 2019 FC 738. The taxpayer was assessed a preparer penalty. To reduce risk, the taxpayer paid the assessed amount, which was later reversed, but without interest on…
Burden of proof
Owen J, in Morrison v R, 2018 TCC 220, writes the following about the burden of proof relating to the Minister’s assumptions: The Federal Court of Appeal makes two important points in these decisions [Transocean Offshore Ltd. v R,…
Informal procedure appeals
Craig Burley has written a helpful article about a technicality relating to the $25,000 limit for informal procedure appeals to the Tax Court of Canada. He refers to Maier v R, 1994 CarswellNat 3242, T.C.J. No. 1260 (TCC), in…
Extension of time
A taxpayer fails to meet the 90-day deadline for filing an appeal to the Tax Court apparently because he was badly advised by a professional about procedural matters. Should the Court grant his application to late-file the appeal? The Federal Court of Appeal said ‘yes’ in Bygrave v R, 2017 FCA 124.
What is a nil assessment?
In Shreedhar v R, 2016 TCC 254, the Crown brought a motion to strike an informal procedure appeal. The Crown claimed that the taxpayer was attempting to appeal from a nil assessment. The Court disagreed because, while the assessment had…