Case summaries and commentary on Canadian tax law.https://www.pariz.ca/https://www.pariz.ca/blog/1207192-ontario-ltd-v-the-queen-2012-fca-259/https://www.pariz.ca/blog/1207192-ontario-ltd-v-the-queen-2012-fca-259/How does one detemine the "primary purpose" of a series of transactions for purposes of subsection 245(3)?Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/1259066-ontario-limited-v-the-queen-2012-tcc-399/https://www.pariz.ca/blog/1259066-ontario-limited-v-the-queen-2012-tcc-399/Business Deduction: Shareholder Travel to Time-Share in Mexico and Basic Internet and Cable at Home OfficeWed, 02 Jan 2013 00:00:00 GMThttps://www.pariz.ca/blog/1392644-ontario-ltd-v-mnr-2013-fca-85/https://www.pariz.ca/blog/1392644-ontario-ltd-v-mnr-2013-fca-85/The Role of Mutual Intention in Characterizing Working RelationsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/1726437-ontario-inc-v-the-queen-2012-tcc-376-informal-procedure/https://www.pariz.ca/blog/1726437-ontario-inc-v-the-queen-2012-tcc-376-informal-procedure/1726437 Ontario Inc v The Queen, 2012 TCC 376 (informal procedure) SR&ED expenses - What counts?Thu, 01 Nov 2012 00:00:00 GMThttps://www.pariz.ca/blog/1735/https://www.pariz.ca/blog/1735/The Tax Court had to determine, inter alia, the correct scope of questions that must be answered by a third party (the individual shareholder of a corporate shareholder of an Appellant corporation) during discoveries.Thu, 08 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/1974-2/https://www.pariz.ca/blog/1974-2/Lawyers' Obligations Under Privacy ActWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/656/https://www.pariz.ca/blog/656/When is a Business a "Placement or Employment" Agency?Tue, 30 Apr 2013 00:00:00 GMThttps://www.pariz.ca/blog/9098-9005-quebec-inc-v-the-queen-2012-tcc-324/https://www.pariz.ca/blog/9098-9005-quebec-inc-v-the-queen-2012-tcc-324/Is a managing director of a partnership who receives additional income for theSat, 22 Oct 2016 00:00:00 GMThttps://www.pariz.ca/blog/abil-loan-shareholder-corporation/https://www.pariz.ca/blog/abil-loan-shareholder-corporation/ABIL Loan to Shareholder or Corporation?Fri, 23 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/aboriginal-taxation-treaty-8-others/https://www.pariz.ca/blog/aboriginal-taxation-treaty-8-others/Aboriginal Taxation - Effect of Treaty 8, Royal Proclamation on 1763, and the United Nations Declaration on the Rights of Indigenous PeoplesSat, 26 Jul 2014 00:00:00 GMThttps://www.pariz.ca/blog/accountants-cannot-keep-confidential-information-of-clients-from-cra/https://www.pariz.ca/blog/accountants-cannot-keep-confidential-information-of-clients-from-cra/KPMG sought to quash an order pursuant to subsection 231.2(3) of the Income Tax Act, requiring it to disclose confidential information relating to unnamed clients, including identities and tax documents.Fri, 02 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/admitting-fresh-new-evidence-appeal/https://www.pariz.ca/blog/admitting-fresh-new-evidence-appeal/Brace v Canada, 2014 FCA 92Tue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/affidavits-tax-court-practice-reasonable-reliability/https://www.pariz.ca/blog/affidavits-tax-court-practice-reasonable-reliability/Affidavits in Tax Court PracticeWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/allott-v-the-queen-2012-tcc-232/https://www.pariz.ca/blog/allott-v-the-queen-2012-tcc-232/Deductibility of Babysitting Fees Pursuant to Subsection 63(1) - What is Required andWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/amount-account-income-capital-henco-industries/https://www.pariz.ca/blog/amount-account-income-capital-henco-industries/Amount on Account of Income or Capital? - Henco Industries Amount on Account of Income or Capital?Wed, 10 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/anti-avoidance-rule-paragrap-956b-clarified-lehigh-cement/https://www.pariz.ca/blog/anti-avoidance-rule-paragrap-956b-clarified-lehigh-cement/Anti-Avoidance Rule in Paragraph 95(6)(b) ClarifiedThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/application-amend-notice-appeal-fca-rule-75/https://www.pariz.ca/blog/application-amend-notice-appeal-fca-rule-75/A court must consider:Sat, 10 Jan 2015 00:00:00 GMThttps://www.pariz.ca/blog/applying-statutory-limitation-periods-ita/https://www.pariz.ca/blog/applying-statutory-limitation-periods-ita/Klemen v The Queen, 2014 TCC 244Wed, 13 Aug 2014 00:00:00 GMThttps://www.pariz.ca/blog/apprehension-bias-recusing-judges-appeal-factums/https://www.pariz.ca/blog/apprehension-bias-recusing-judges-appeal-factums/McKesson - Justice Boyle - Apprehension of Bias - Recusing - Appeal Factum Apprehension of Bias - Recusing Judges - Appeal FactumWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/arrears-interest-calculation-gaar-applied/https://www.pariz.ca/blog/arrears-interest-calculation-gaar-applied/JK Read Engineering Ltd v The Queen, 2014 TCC 309Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/asare-quansah-v-mnr-2012-tcc-226/https://www.pariz.ca/blog/asare-quansah-v-mnr-2012-tcc-226/Is a Sessional Lecturere an Employee?Fri, 07 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/ashton-v-the-queen-2012-tcc-353-informal-procedure/https://www.pariz.ca/blog/ashton-v-the-queen-2012-tcc-353-informal-procedure/Jurisdicition of the TCC in relation to whether there was in fact a refund of tax to a taxpayer.Wed, 17 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/associated-corporations-de-facto-control/https://www.pariz.ca/blog/associated-corporations-de-facto-control/McGillivray Restaurant Ltd v The Queen, 2014 TCC 357Tue, 09 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/assumptions-fact-crown-proper-pleadings/https://www.pariz.ca/blog/assumptions-fact-crown-proper-pleadings/Health Quest Inc v The Queen, 2014 TCC 211Wed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/avrams-v-the-queen/https://www.pariz.ca/blog/avrams-v-the-queen/Net-Worth Assessment - The Need for EvidenceSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/berg-v-the-queen-2012-tcc-406/https://www.pariz.ca/blog/berg-v-the-queen-2012-tcc-406/How is the intention to obtain a false and inflated donation receipt to be used to obtain an inflated tax credit related to the intention to donate?Tue, 04 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/bioartificial-gel-technologies-bagtech-inc-v-the-queen-2012-tcc-120/https://www.pariz.ca/blog/bioartificial-gel-technologies-bagtech-inc-v-the-queen-2012-tcc-120/BIOARTIFICIAL GEL TECHNOLOGIES (BAGTECH) INC v The Queen, 2012 TCC 120 Effect of a Unanimous Shareholders' Agreement on a Corporation's Status as a CCPCSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/blackburn-radio-inc-v-the-queen-2012-tcc-255/https://www.pariz.ca/blog/blackburn-radio-inc-v-the-queen-2012-tcc-255/Is a Nil Assessment an Assessment? When Can the Crown Rely on subsection 152(4.3) as a consequential reassessment? Does an out-of-time Reassessment Extend the TimeWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/bragg-smith-v-the-queen-2012-tcc-252/https://www.pariz.ca/blog/bragg-smith-v-the-queen-2012-tcc-252/Bragg-Smith v The Queen, 2012 TCC 252 When is a Payment Consideration for Purposes of Subsection 160(1)?Tue, 24 Jul 2012 00:00:00 GMThttps://www.pariz.ca/blog/brandt-v-the-queen-2013-tcc-70/https://www.pariz.ca/blog/brandt-v-the-queen-2013-tcc-70/Deductibility of Employment Expenses by Sales EmployeeSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/breau-v-the-minister-of-national-revenue-2012-fc-1207/https://www.pariz.ca/blog/breau-v-the-minister-of-national-revenue-2012-fc-1207/Requests for Information while Criminal Investigation is OngoingThu, 25 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/brewster-v-mnr-2012-tcc-187/https://www.pariz.ca/blog/brewster-v-mnr-2012-tcc-187/What the CRA can Assume and What it can't AssumeThu, 09 Oct 2014 00:00:00 GMThttps://www.pariz.ca/blog/brosamler-v-the-queen-2012-tcc-204/https://www.pariz.ca/blog/brosamler-v-the-queen-2012-tcc-204/What Can an Estate do with Capital Losses Realised on Disposition of Capital Property Received from the Deceased?Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/brown-v-mnr-2012-tcc-251/https://www.pariz.ca/blog/brown-v-mnr-2012-tcc-251/Income From Criminal Activities and the Use of Information by the CRA obtained by Police in the Course of a Criminal InvestigationTue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/brown-v-the-queen-2013-fca-111/https://www.pariz.ca/blog/brown-v-the-queen-2013-fca-111/Can the Crown introduce in Evidence Documents Seized by Police Under Warrant Executed as Part of a Criminal Investigation?Mon, 29 Apr 2013 00:00:00 GMThttps://www.pariz.ca/blog/bruno-v-the-queen-2012-tcc-316/https://www.pariz.ca/blog/bruno-v-the-queen-2012-tcc-316/Paying Child-employees With Luxury Good PurchasesSat, 01 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/calculating-alternate-minimum-tax/https://www.pariz.ca/blog/calculating-alternate-minimum-tax/Calculating the Alternate Minimum Tax - Consideration of lossesThu, 27 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/canada-national-revenue-v-clark-2012-fc-950/https://www.pariz.ca/blog/canada-national-revenue-v-clark-2012-fc-950/Asserting Solicitor-Cleint Privilege and Protecting Lawyer's Duty of ConfidentialitySun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/canada-national-revenue-v-patry-2012-fc-977/https://www.pariz.ca/blog/canada-national-revenue-v-patry-2012-fc-977/Review of Jeopardy Order - Factors to ConsiderThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/canada-v-craig-2012-scc-43/https://www.pariz.ca/blog/canada-v-craig-2012-scc-43/SCC overrules its earlier decision regarding the test for subsection 31(1) limitation on loss deductions from farming activities.Sat, 01 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/canada-v-galaxosmithkline-inc-2012-scc-52/https://www.pariz.ca/blog/canada-v-galaxosmithkline-inc-2012-scc-52/Relevant Circumstances in Transfer Price Determinations - Consideration of OtherThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/canadian-currency-requirement-when-computing-income/https://www.pariz.ca/blog/canadian-currency-requirement-when-computing-income/The provisions giving rise to tax consequences in a particular case must be considered as part of determining when relevant amounts "arose" (para 75). This requires consideration of the interaction of the relevant private law instruments and the applicable provisions of the ITA.Sun, 27 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/canadian-exploration-expense-seismic-data/https://www.pariz.ca/blog/canadian-exploration-expense-seismic-data/[The facts and assumptions made by the Minister are in the decision and will not be repeated here].Thu, 12 Feb 2015 00:00:00 GMThttps://www.pariz.ca/blog/canadian-imperial-bank-of-commerce-v-the-queen-2013-fca-122/https://www.pariz.ca/blog/canadian-imperial-bank-of-commerce-v-the-queen-2013-fca-122/Canadian Imperial Bank of Commerce v The Queen, 2013 FCA 122 Legality, Morality, and TaxationMon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/capital-cost-allowance-limit-leasing-business/https://www.pariz.ca/blog/capital-cost-allowance-limit-leasing-business/Capital Cost Allowance Limit: Leasing Business OR Income From Property?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/caropresco-v-the-queen-2012-tcc-212/https://www.pariz.ca/blog/caropresco-v-the-queen-2012-tcc-212/What is the Nature of Payments Made to Post-Doctoral Fellows, and When Are TheyWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/cavanagh-v-the-queen-2013-tcc-94/https://www.pariz.ca/blog/cavanagh-v-the-queen-2013-tcc-94/Support Payments - Do They Include InterestTue, 23 Apr 2013 00:00:00 GMThttps://www.pariz.ca/blog/change-residence-effect-loss-deductions/https://www.pariz.ca/blog/change-residence-effect-loss-deductions/At issue was the deductibility of losses incurred by an individual on the sale of property (shares) after he ceased being a Canadian resident.Wed, 28 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/charitable-donations-tax-shelter-effect-inflated-receipts/https://www.pariz.ca/blog/charitable-donations-tax-shelter-effect-inflated-receipts/Charitable Donations Tax Shelter - The Effect of Inflated ReceiptsWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/charitable-receipt/https://www.pariz.ca/blog/charitable-receipt/What is a Charitable Receipt?Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/charitable-status-registration-requirements-cra/https://www.pariz.ca/blog/charitable-status-registration-requirements-cra/the objects were broad and vague; activities supporting the purpose did not advance religion or education in the charitable sense; and funding a foreign scholarship would not further the organization's activities or that of a qualified donee.Tue, 08 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/chell-v-the-queen-2013-tcc-29/https://www.pariz.ca/blog/chell-v-the-queen-2013-tcc-29/Director Liability for Failure to Remit: When is a Resignation NOT Enough?Wed, 19 Oct 2016 00:00:00 GMThttps://www.pariz.ca/blog/chenard-v-the-queen-2012-tcc-211/https://www.pariz.ca/blog/chenard-v-the-queen-2012-tcc-211/Gross Negligence Penalties - 163(2) - Fictitious Business Losses Claimed, But No Refunds Obtained.Fri, 31 Jan 2014 00:00:00 GMThttps://www.pariz.ca/blog/child-tax-credits-where-both-making-support-payments/https://www.pariz.ca/blog/child-tax-credits-where-both-making-support-payments/Child Tax Credits Where Both Making Support PaymentsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/claiming-input-tax-credits-gsthst/https://www.pariz.ca/blog/claiming-input-tax-credits-gsthst/At issue was whether the taxpayer was able to claim input tax credits (ITCs) related to certain legal fees paid.Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/claiming-investment-tax-credits-for-sred-expenditures/https://www.pariz.ca/blog/claiming-investment-tax-credits-for-sred-expenditures/Claiming Investment Tax Credits for SRED ExpendituresFri, 02 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/clearwater-seafoods-holdings-trust-v-the-queen-2012-tcc-186/https://www.pariz.ca/blog/clearwater-seafoods-holdings-trust-v-the-queen-2012-tcc-186/Clearwater Seafoods Holdings Trust v The Queen, 2012 TCC 186 Who Gets to Continue an Appeal after a Plan of ArrangementSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/cloutier-v-mnr-2012-tcc-164/https://www.pariz.ca/blog/cloutier-v-mnr-2012-tcc-164/Relationship of Subordination in Classifying the Employment Relationship in QuebecSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/commissioned-sales-employee-deductible-expenses/https://www.pariz.ca/blog/commissioned-sales-employee-deductible-expenses/The court had to determine whether expenses claimed by the taxpayer were deductible as employment expenses, and allowed some of the expenses.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/contribution-rrsp/https://www.pariz.ca/blog/contribution-rrsp/Over Contribution to RRSPWed, 17 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/correct-forum-tax-court-vs-court-of-appeal/https://www.pariz.ca/blog/correct-forum-tax-court-vs-court-of-appeal/Correct Forum - Tax Court vs Court of AppealWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/cost-awards-tax-court-canada/https://www.pariz.ca/blog/cost-awards-tax-court-canada/Henco Industries Limited v The Queen, 2014 TCC 278Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/cost-orders-test-cases/https://www.pariz.ca/blog/cost-orders-test-cases/Cost Orders and Test Cases?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/counts-qualified-farm-property/https://www.pariz.ca/blog/counts-qualified-farm-property/What Counts as Qualified Farm Property for purposes of the Farming Capital GainsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/court-ordered-reassessments-preconditions-limitation-periods/https://www.pariz.ca/blog/court-ordered-reassessments-preconditions-limitation-periods/Court Ordered Reassessments, Preconditions, and Limitation PeriodsWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/cra-duty-care-towards-taxpayers/https://www.pariz.ca/blog/cra-duty-care-towards-taxpayers/Author : adminSun, 02 Oct 2016 00:00:00 GMThttps://www.pariz.ca/blog/cra-taxation-solicitor-client-privilege/https://www.pariz.ca/blog/cra-taxation-solicitor-client-privilege/CRA, Taxation, and Solicitor-Client PrivilegeTue, 13 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/cra-use-information-obtained-criminal-investigation/https://www.pariz.ca/blog/cra-use-information-obtained-criminal-investigation/CRA use of Information Obtained in Criminal InvestigationWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/cras-access-to-tax-accrual-working-papers/https://www.pariz.ca/blog/cras-access-to-tax-accrual-working-papers/The court began by outlining the type of information contained in TAWPs as:Fri, 07 Apr 2017 00:00:00 GMThttps://www.pariz.ca/blog/credit-claimed-claimable-law-ullah/https://www.pariz.ca/blog/credit-claimed-claimable-law-ullah/When is a tax credit not claimed or claimable, in law, by a taxpayer?Fri, 28 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/cunningham-v-the-queen-2012-tcc-279/https://www.pariz.ca/blog/cunningham-v-the-queen-2012-tcc-279/Claiming the Child Tax Benefit pursuant to ITA Section 118 - Differences BetweenThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/currency-hedging-gains-capital-income/https://www.pariz.ca/blog/currency-hedging-gains-capital-income/The Appellant took the position that this gain was on account of capital and only half included in income. The respondent took the position that the gain was on account of income and, therefore, fully included.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/curtis-v-the-queen-2012-tcc-248/https://www.pariz.ca/blog/curtis-v-the-queen-2012-tcc-248/What a Farmer Needs to do, at a Minimum, so as Not to Get Caught by Section 30's Limitation on Farming Losses.Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/de-jure-versus-de-facto-directors-corporations/https://www.pariz.ca/blog/de-jure-versus-de-facto-directors-corporations/The Appellant was assessed under the directors' liability provisions of the Income Tax Act (Section 227.1) and Excise Tax Act (Section 323) to be liable for a corporation's tax debts.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/deakin-v-the-queen-2012-tcc-270/https://www.pariz.ca/blog/deakin-v-the-queen-2012-tcc-270/"Due Diligence Defence" Against Directors' Personal Liability for Unremitted Source Deductions and GST NOT Available Where Directors consciously Use These Funds to Keep Business Afloat.Fri, 21 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/debt-bad-debt/https://www.pariz.ca/blog/debt-bad-debt/When is a Debt a "Bad Debt"?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/deductibility-legal-expenses/https://www.pariz.ca/blog/deductibility-legal-expenses/Gouveia v The Queen, 2013 TCC 414Wed, 24 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/deducting-employment-expenses/https://www.pariz.ca/blog/deducting-employment-expenses/Deducting Employment ExpensesTue, 23 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/deduction-of-legal-expenses-from-income-kelso-patry/https://www.pariz.ca/blog/deduction-of-legal-expenses-from-income-kelso-patry/When are Legal Expenses Deductible From Income From a Business or Property?Tue, 08 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/definition-beneficial-owner-income-tax-2/https://www.pariz.ca/blog/definition-beneficial-owner-income-tax-2/Definition of "beneficial owner" in Income TaxWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/degree-care-dilligence-skill-corporate-directors/https://www.pariz.ca/blog/degree-care-dilligence-skill-corporate-directors/Degree of Care, Diligence and Skill - Corporate DirectorsTue, 09 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/denial-application-voluntary-disclosure-judicial-review/https://www.pariz.ca/blog/denial-application-voluntary-disclosure-judicial-review/Denial of Application for Voluntary Disclosure - Motion to Strike Judicial ReviewTue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/desgagne-v-the-queen-2012-tcc-63/https://www.pariz.ca/blog/desgagne-v-the-queen-2012-tcc-63/Is the MNR Permitted to Adjust Balances for Statute-barred Years?Sat, 26 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/devon-canada-corporation-v-the-queen-2013-tcc-4/https://www.pariz.ca/blog/devon-canada-corporation-v-the-queen-2013-tcc-4/When can an Appellant employ Rule 58 of the TCC Rules (General Procedure) to have a question decided prior to the hearing of the Appeal?Tue, 15 Jan 2013 00:00:00 GMThttps://www.pariz.ca/blog/dickei-v-the-queen-2012-tcc-242/https://www.pariz.ca/blog/dickei-v-the-queen-2012-tcc-242/Where is a Nomadic Aboriginal Business Located?Sat, 27 Sep 2014 00:00:00 GMThttps://www.pariz.ca/blog/difference-between-astute-and-abusive-tax-avoidance/https://www.pariz.ca/blog/difference-between-astute-and-abusive-tax-avoidance/The Court was asked to draw a line between permissible and impressible tax avoidance strategies. The correctness of the application of the General Anti-Avoidance Rule (GAAR) was at issue when applied (i) at the partnership level and (ii) at the holding corporation level.Tue, 03 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/director-liability-reasonable-belief-in-resignation/https://www.pariz.ca/blog/director-liability-reasonable-belief-in-resignation/Director Liability - Efficacy of Director ResignationsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/director-liability-standard-care-dilligence-skill/https://www.pariz.ca/blog/director-liability-standard-care-dilligence-skill/Maddin v The Queen 2014 TCC 277Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/directors-liability-remittances-due-diligence-relying-employee/https://www.pariz.ca/blog/directors-liability-remittances-due-diligence-relying-employee/Director's Liability for Remittances - Due Diligence When Relying on EmployeeMon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/directors-liability-remittances-effective-resignation-failure-act/https://www.pariz.ca/blog/directors-liability-remittances-effective-resignation-failure-act/Director's Liability for Remittances - Effective Resignation and Failure to ActTue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/disability-tax-credit-certification-requirements/https://www.pariz.ca/blog/disability-tax-credit-certification-requirements/Gibson v The Queen, 2014 TCC 236Wed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/disability-tax-credit-ensuring-certificate-correct/https://www.pariz.ca/blog/disability-tax-credit-ensuring-certificate-correct/[7] The relevant statutory requirements are:Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/discoveries-tax-litigation/https://www.pariz.ca/blog/discoveries-tax-litigation/The Tax Court had to determine, inter alia, the correct scope of questions that must be answered by a third party (the individual shareholder of a corporate shareholder of an Appellant corporation) during discoveries.Thu, 08 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/discovery-questions-in-tax-court-appeals-proper-and-relevant/https://www.pariz.ca/blog/discovery-questions-in-tax-court-appeals-proper-and-relevant/One of the issues was the application of Tax Court of Canada Rules (General Procedure), Rules 107(3) and 95(1).Thu, 29 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/dissolved-corporation-standing-appeal/https://www.pariz.ca/blog/dissolved-corporation-standing-appeal/Dissolved Corporation Standing to AppealWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/dividend-refunds-private-corporations/https://www.pariz.ca/blog/dividend-refunds-private-corporations/1057513 Ontario Inc v The Queen, 2014 TCC 272Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/donative-intent-charitable-tax-credit-inflated-donation-schemes/https://www.pariz.ca/blog/donative-intent-charitable-tax-credit-inflated-donation-schemes/Donative Intent, Charitable Tax Credit, and Inflated Donation Schemes What is Donative Intent - or - When Does Someone Make a Gift for Income Tax Purposes?Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/double-residents-effect-resident-tie-breaker-rules-tax-conventions-black/https://www.pariz.ca/blog/double-residents-effect-resident-tie-breaker-rules-tax-conventions-black/Double Residents - What is the effect of resident tie breaker rules in tax conventions?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/duties-obligations-taxpayers/https://www.pariz.ca/blog/duties-obligations-taxpayers/Duties and Obligations of TaxpayersTue, 23 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/dysert-v-the-queen-2013-tcc-57/https://www.pariz.ca/blog/dysert-v-the-queen-2013-tcc-57/Factual Resident, Deemed Resident, Treaty Tie-Breaker RulesWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/edmond-v-the-queen-2011-tcc-142-eng-translation/https://www.pariz.ca/blog/edmond-v-the-queen-2011-tcc-142-eng-translation/Sales Employee Expense Deduction and Existence of a Source of Property IncomeSun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/edwards-v-the-queen-2012-tcc-264/https://www.pariz.ca/blog/edwards-v-the-queen-2012-tcc-264/Despite Potential Prejudice to Taxpayer, Motion for Further Adjournment Pending Potential Retroactive Legislation Not Granted.Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/edwards-v-the-queen-still-waiting-for-bill-c-48/https://www.pariz.ca/blog/edwards-v-the-queen-still-waiting-for-bill-c-48/Michael Edwards is the appellant in a test case involving about $500 Million in donations (“The ParkLane Charitable Donation Program”)and affecting approximately 18,000 Canadians. Edwards brought a motion for adjournment to allow pending legislation to be enacted, as this legislaTue, 22 Jan 2013 00:00:00 GMThttps://www.pariz.ca/blog/effect-provincial-legislation-ita-liability/https://www.pariz.ca/blog/effect-provincial-legislation-ita-liability/Effect of Provincial Legislation on Tax Liability under the ITAWed, 28 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/effect-tcc-vacating-reassessment/https://www.pariz.ca/blog/effect-tcc-vacating-reassessment/Ford v The Queen, 2014 FCA 257Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/eligibility-disability-tax-credit-brasard-2014-tcc-82/https://www.pariz.ca/blog/eligibility-disability-tax-credit-brasard-2014-tcc-82/Eligibility for the Disability Tax Credit - AllergiesWed, 26 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/eligibility-for-foreign-tax-credits/https://www.pariz.ca/blog/eligibility-for-foreign-tax-credits/At issue was whether the taxpayer, who filed both Canadian and US tax returns by reason of being a Canadian resident and US citizen, was entitled to claim a foreign tax credit in respect of Canadian sources income.Sun, 15 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/emond-v-the-queen-2012-tcc-304/https://www.pariz.ca/blog/emond-v-the-queen-2012-tcc-304/Assignment of Pension Benefits vs Division of Matrimonial Property (ie pension amounts)Tue, 04 Sep 2012 00:00:00 GMThttps://www.pariz.ca/blog/employee-expenses-office-home/https://www.pariz.ca/blog/employee-expenses-office-home/Ross v The Queen, 2014 TCC 317Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/employee-profit-sharing-plans-sham-family-income-splitting/https://www.pariz.ca/blog/employee-profit-sharing-plans-sham-family-income-splitting/Employee Profit Sharing Plans - Sham in family income splittingWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/employee-vs-contractor-niagara-gorge-jet-boating/https://www.pariz.ca/blog/employee-vs-contractor-niagara-gorge-jet-boating/Employee vs ContractorThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/employee-vs-independent-contractor-order-inquiry-reversed/https://www.pariz.ca/blog/employee-vs-independent-contractor-order-inquiry-reversed/The distinction between employees and independent contractors is an important one in the Canadian Income Tax system. The importance of the distinction is not discussed here.Sat, 22 Oct 2016 00:00:00 GMThttps://www.pariz.ca/blog/employment-income-student-financial-assistance/https://www.pariz.ca/blog/employment-income-student-financial-assistance/Employment Income or Student Financial AssistanceWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/erickson-v-the-queen-2012-tcc-398/https://www.pariz.ca/blog/erickson-v-the-queen-2012-tcc-398/CCA - Application of Half Year Rule When Property Acquired in Year 1 Only Becomes Available for Use in Year 2.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/estoppel-officially-induced-error-tax-appeals/https://www.pariz.ca/blog/estoppel-officially-induced-error-tax-appeals/Academy of Applied Pharmaceutical Sciences v The Queen, 2014 TCC 171Tue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/estoppel-to-bind-crown/https://www.pariz.ca/blog/estoppel-to-bind-crown/The factors giving rise to estoppel were set out by the Supreme Court of Canada in Canadian Superior Oil Ltd v Paddon-Hughes Development Co, [1970] SCR 932 at para 19:Fri, 02 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/ethier-v-the-queen-2012-tcc-241/https://www.pariz.ca/blog/ethier-v-the-queen-2012-tcc-241/Determining Who the "Eligible Individual" is in Respect of a Child when the Child Doesn't Live Exclusively With One Parent.Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/expert-evidece-reports-tax-cases/https://www.pariz.ca/blog/expert-evidece-reports-tax-cases/Expert Evidence and Reports in Tax CasesSun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/extension-file-notice-objection-existing-unknown-case-law/https://www.pariz.ca/blog/extension-file-notice-objection-existing-unknown-case-law/Extension to File Notice of Objection - Existing but Unknown Case-LawThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/extension-of-time-to-appeal-to-tax-court/https://www.pariz.ca/blog/extension-of-time-to-appeal-to-tax-court/The taxpayers were reassessed to deny their claim for the principal residence exemption.Sun, 15 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/extra-territorial-jurisdiction-cra/https://www.pariz.ca/blog/extra-territorial-jurisdiction-cra/Extra-territorial Jurisdiction of the CRAWed, 24 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/failure-family-lawyers-support/https://www.pariz.ca/blog/failure-family-lawyers-support/Failure of Family Lawyers on Support PaymentsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/fannon-v-revenue-canada-agency-2012-fc-876/https://www.pariz.ca/blog/fannon-v-revenue-canada-agency-2012-fc-876/Reasonableness of the Minister's Denial of Child Care Expense Deductions Pursuant to Subsection 63(3) in the Interest of Fairness AND Constitutionality of the Definition of Child Care Expenses in that SubsectionSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/federal-court-not-appropriate-venue-to-challenge-decision-to-assess/https://www.pariz.ca/blog/federal-court-not-appropriate-venue-to-challenge-decision-to-assess/The motivation behind the application is found in paragraph 18 and is evidentiary. The lawyer was concerned that, given the taxpayer's burden before the Tax Court of Canada, the fact that aWed, 30 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/findings-of-fact-in-criminal-or-civil-trials-in-tax-court/https://www.pariz.ca/blog/findings-of-fact-in-criminal-or-civil-trials-in-tax-court/This was a preliminary motion in the nature of a voire dire. The matter before the Court was in relation to findings of fact in a criminal proceeding, under issue estoppel or abuse of process in the context of an acquittal.Fri, 06 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/fixed-cost-awards-tax-court-canada-spruce-credit/https://www.pariz.ca/blog/fixed-cost-awards-tax-court-canada-spruce-credit/Fixed Cost Awards in the Tax Court of Canada - Spruce Credit Fixed Cost Awards in the Tax Court of CanadaSun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/foreign-exchange-gains-convertible-debentures-currency-fluctuations/https://www.pariz.ca/blog/foreign-exchange-gains-convertible-debentures-currency-fluctuations/Foreign Exchange Gains, Convertible Debentures, and Currency FluctuationsWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/fraud-deductions-garber/https://www.pariz.ca/blog/fraud-deductions-garber/Fraud and DeductionsThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/general-anti-avoidance-rule-gaar/https://www.pariz.ca/blog/general-anti-avoidance-rule-gaar/General Anti-Avoidance Rule - GAARWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/gill-v-the-queen-2012-tcc-302/https://www.pariz.ca/blog/gill-v-the-queen-2012-tcc-302/Is a Lump-sum Payment From a Retirement Plan to a Taxpayer as a Result of the Death of the Plan Holder Included in Income of the Recipient?Thu, 13 Sep 2012 00:00:00 GMThttps://www.pariz.ca/blog/gmc-distribution-ltd-v-the-queen-2012-tcc-262/https://www.pariz.ca/blog/gmc-distribution-ltd-v-the-queen-2012-tcc-262/A Dissolved Corporation Can be Sued and Can be Ordered to Pay Costs, but Cannot Defend Itself.Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/gross-negligence-knowingly-making-false-statements-penalties/https://www.pariz.ca/blog/gross-negligence-knowingly-making-false-statements-penalties/Gross Negligence or Knowingly Making False Statements - PenaltiesWed, 19 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/gross-negligence-penalties-s-1632/https://www.pariz.ca/blog/gross-negligence-penalties-s-1632/The taxpayer was assessed gross negligence penalties pursuant to subsection 163(2) of the ITA. She claimed fictitious business losses at the behest of an unscrupulous tax preparer.Wed, 11 Mar 2015 00:00:00 GMThttps://www.pariz.ca/blog/gst-hst-commission-employee-services/https://www.pariz.ca/blog/gst-hst-commission-employee-services/GST/HST on Commission Employee ServicesThu, 18 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/gst-place-supply-intangible-personal-property/https://www.pariz.ca/blog/gst-place-supply-intangible-personal-property/Place of Supply rules in the Excise Tax Act - Intangible Personal PropertyWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/gsthst-and-excise-taxes-on-junk-food/https://www.pariz.ca/blog/gsthst-and-excise-taxes-on-junk-food/The GST/HST tax is not meant to be punitive - ie sin tax - but rather is meant to provide another broad-based tax that will with little distortion (though this is debatable and economic argument go both ways) raise government revenue on the basis of consumption. It is a value addThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/gsthst-can-develop-separate-development-fees-consideration-home/https://www.pariz.ca/blog/gsthst-can-develop-separate-development-fees-consideration-home/GST/HST - Can Developer Separate Development Fees from Consideration for Home?Wed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/hayer-v-the-queen-2012-tcc-392/https://www.pariz.ca/blog/hayer-v-the-queen-2012-tcc-392/Cab Drivers vs Cab Owner: Employees or Contractors?Thu, 01 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/hedebrecht-v-the-queen-2012-tcc-113/https://www.pariz.ca/blog/hedebrecht-v-the-queen-2012-tcc-113/Insurable Earnings - Teachers and Eligibility of Non-Instructional Extra WorkTue, 23 Apr 2013 00:00:00 GMThttps://www.pariz.ca/blog/hine-v-the-queen-2012-tcc-295/https://www.pariz.ca/blog/hine-v-the-queen-2012-tcc-295/Gross Negligence When Spouse is Tax PreparerWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/holding-company-itcs-management-services/https://www.pariz.ca/blog/holding-company-itcs-management-services/Holding Company ITCs - Management ServicesTue, 20 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/hstgst-new-housing-rebate-statutory-conditions/https://www.pariz.ca/blog/hstgst-new-housing-rebate-statutory-conditions/Advisors and realtors need to be aware of the conditions in the Excise Tax Act ("ETA") that need to be satisfied so that a purchaser is eligible for the rebate. Failure to be aware of these conditions, and failure to advise your client appropriately is, in my opinion, negligent.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/imperial-tobacco-canada-limited-v-the-queen-2013-tcc-144/https://www.pariz.ca/blog/imperial-tobacco-canada-limited-v-the-queen-2013-tcc-144/Imperial Tobacco Canada Limited v The Queen, 2013 TCC 144 Solicitor-Client Privilege In Tax LitigationMon, 13 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/implied-time-limit-gst-rebate-owner-built-homes/https://www.pariz.ca/blog/implied-time-limit-gst-rebate-owner-built-homes/Solanko v The Queen, 2014 TCC 100Fri, 04 Apr 2014 00:00:00 GMThttps://www.pariz.ca/blog/implied-undertaking-rule-tax-court-appeals/https://www.pariz.ca/blog/implied-undertaking-rule-tax-court-appeals/Implied Undertaking Rule in Tax Court Appeals - Use of Documents obtained through discoveryWed, 26 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/implied-undertakings-tax-court-discovery/https://www.pariz.ca/blog/implied-undertakings-tax-court-discovery/Determination of a Common Question using Section 174 of the Income Tax ActWed, 26 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/importance-of-best-evidence-in-tax-appeals/https://www.pariz.ca/blog/importance-of-best-evidence-in-tax-appeals/Importance of Best Evidence in Tax AppealsFri, 18 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/income-indian-reserve-question-situs/https://www.pariz.ca/blog/income-indian-reserve-question-situs/This was a 5:2 split decision allowing the appeal of the Taxpayer from the FCA (2009 FCA 108) and TCC (2007 TCC 625) decisions holding that the exemption in section 87 of the Indian Act, operating through paragraph 81(1)(a) of the Income Tax Act, did not apply.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/income-tax-supposed-fair/https://www.pariz.ca/blog/income-tax-supposed-fair/A Rejoinder to the Rejoinder and the Rejoinder’s RejoinderThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/inconsistent-assessments-cra/https://www.pariz.ca/blog/inconsistent-assessments-cra/Inconsistent Assessments by the CRAWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/injunctions-stop-cra-action-chabad-2013-fca-196/https://www.pariz.ca/blog/injunctions-stop-cra-action-chabad-2013-fca-196/Injunctions against the CRAWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/input-tax-credits-expenditures-dubious-suppliers/https://www.pariz.ca/blog/input-tax-credits-expenditures-dubious-suppliers/Construction SYL Tremblay Inc v The Queen, 2013 TCC 406Thu, 27 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/instructors-independent-contractor-employee/https://www.pariz.ca/blog/instructors-independent-contractor-employee/Assessing whether Instructors were Independent Contractors or EmployeesThu, 01 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/insurable-employment-employment-insurance-purposes/https://www.pariz.ca/blog/insurable-employment-employment-insurance-purposes/"Insurable Employment" for Employment Insurance PurposesWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/interest-deduction-attribution-rules-swirsky/https://www.pariz.ca/blog/interest-deduction-attribution-rules-swirsky/Interest Deduction and the Attribution RulesSun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/interest-paid-cra-tax-debt-deductible-doulis-v-queen/https://www.pariz.ca/blog/interest-paid-cra-tax-debt-deductible-doulis-v-queen/Interest Paid to CRA on Tax Debt not Deductable - Doulis v The Queen Interest Paid to the CRA on a Tax Debt is not Deductable Expense of Gaining or Producing IncomeThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/interpretation-of-contracts-in-tax-cases-river-hills-ranch/https://www.pariz.ca/blog/interpretation-of-contracts-in-tax-cases-river-hills-ranch/Principles to Apply in Interpreting a Contract - Use of External EvidenceWed, 19 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/is-a-graduate-student-an-employee/https://www.pariz.ca/blog/is-a-graduate-student-an-employee/At issue in this case was whether a graduate student, a Ph.D. student, was an employee of the University s/he was a student at. This determination was in the context of the Employment Insurance Act.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/jamieson-v-the-queen-2013-tcc-52/https://www.pariz.ca/blog/jamieson-v-the-queen-2013-tcc-52/The Pursuit of Profit - Needs some actual pursuingWed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/jeopardy-order-keep-taxpayer-money/https://www.pariz.ca/blog/jeopardy-order-keep-taxpayer-money/CRA Keeping Money Paid by TaxpayerWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/john-stuart-mill-on-redistribution/https://www.pariz.ca/blog/john-stuart-mill-on-redistribution/Although this blog focuses on Canadian Tax Decisions, at times there will be items such as this whose purpose is to allow for a moment of reflection and thought.Wed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/johson-decision-leave-to-appeal-to-scc-denied/https://www.pariz.ca/blog/johson-decision-leave-to-appeal-to-scc-denied/Thus, the FCA decision stands as guidance for now in Ponzi Scheme cases.Tue, 08 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/jordan-v-the-queen-2012-tcc-394/https://www.pariz.ca/blog/jordan-v-the-queen-2012-tcc-394/Repeated Travel to-and-from Medical Facility During Period of Treatment Deductible as Medical Expense Tax CreditWed, 29 Jan 2014 00:00:00 GMThttps://www.pariz.ca/blog/judicial-review-is-tax-cases-jp-morgan-asset-management/https://www.pariz.ca/blog/judicial-review-is-tax-cases-jp-morgan-asset-management/Judicial Review in Tax Cases - JP Morgan Asset Management When is Judicial Review Available in Tax Cases?Fri, 28 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/jurisdiction-tax-court/https://www.pariz.ca/blog/jurisdiction-tax-court/Jurisdiction of the Tax Court of CanadaFri, 02 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/karn-v-the-queen-2013-tcc-78/https://www.pariz.ca/blog/karn-v-the-queen-2013-tcc-78/Deduction of Tuition Fees as Medical ExpensesFri, 18 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/kiperchuk-v-the-queen-2013-tcc-60/https://www.pariz.ca/blog/kiperchuk-v-the-queen-2013-tcc-60/What is a "Transfer"? Are separated but not divorced spouses dealing at arm's length?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/kossow-v-canada-2012-tcc-325/https://www.pariz.ca/blog/kossow-v-canada-2012-tcc-325/Is a Donation Contingent Upon Approval of an Application for an Interest-Free Loan a Gift for Purposes of Caritable Tax Credits (ITA s 118.1)?Mon, 24 Sep 2012 00:00:00 GMThttps://www.pariz.ca/blog/kreuz-v-the-queen-2012-tcc-238/https://www.pariz.ca/blog/kreuz-v-the-queen-2012-tcc-238/Employee Deduction of Motorvehicle Expenses and Res Judicata in Tax Cases.Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/large-corporation-rules-tax-appeals-motion-strike/https://www.pariz.ca/blog/large-corporation-rules-tax-appeals-motion-strike/Devon Canada Corporation v The Queen, 2014 TCC 255Mon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/last-v-the-queen-2012-tcc-352/https://www.pariz.ca/blog/last-v-the-queen-2012-tcc-352/Can the TCC, on Appeal, alter the Character of the Amount?Wed, 17 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/law-professional-corporations-rights-to-invoice/https://www.pariz.ca/blog/law-professional-corporations-rights-to-invoice/This was a Rule 58 application (that was not granted). The application of Rule 58 to the facts are not novel. What is interesting about this case is the effect the outcome could have on professional corporations whose shareholders are related.Thu, 16 Feb 2017 00:00:00 GMThttps://www.pariz.ca/blog/lawrence-v-the-queen-2012-tcc-331/https://www.pariz.ca/blog/lawrence-v-the-queen-2012-tcc-331/Who Has Standing to File a Notice of Appeal for Pre-Bankruptcy Years of a Taxpayer?Thu, 27 Sep 2012 00:00:00 GMThttps://www.pariz.ca/blog/lawyers-anti-money-laundering-laws/https://www.pariz.ca/blog/lawyers-anti-money-laundering-laws/The majority of the Court stated:Fri, 13 Feb 2015 00:00:00 GMThttps://www.pariz.ca/blog/lawyers-getting-audited-by-cra-solicitor-client-privilege/https://www.pariz.ca/blog/lawyers-getting-audited-by-cra-solicitor-client-privilege/Ability to claim, and Limits of, Solicitor Client Privilege When a Tax Lawyer is GettingWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/legal-requirements-tax-planning/https://www.pariz.ca/blog/legal-requirements-tax-planning/This is based (some would argue incorrectly) on the statements made in the oft-quoted passage by Lord Tomlin in the case of IRC v Duke of Westminster,IRC v Duke of Westminster (1936) AC 1, at p 19, where it was said:Fri, 30 Jan 2015 00:00:00 GMThttps://www.pariz.ca/blog/lending-money-or-investing-money/https://www.pariz.ca/blog/lending-money-or-investing-money/Lending Money or Investing Money - Deducting Losses When Funds Become UnrecoverableWed, 11 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/litigation-costs-in-course-of-commercial-activity/https://www.pariz.ca/blog/litigation-costs-in-course-of-commercial-activity/Litigation Costs in Course of Commercial Activity?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/location-of-business-income-on-a-reserve-kelly/https://www.pariz.ca/blog/location-of-business-income-on-a-reserve-kelly/Location of Business Income on a ReserveWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/look-back-renunciations-for-flow-through-shares/https://www.pariz.ca/blog/look-back-renunciations-for-flow-through-shares/At issue was whether a corporation making a look-back renunciation under subsection 66(12.66) has to pay Part XII.6 tax on the amount where the renunciations are invalid.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/loss-change-use-real-property/https://www.pariz.ca/blog/loss-change-use-real-property/Loss on Change in Use of Real PropertySun, 18 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/lucarelli-v-the-queen-2012-tcc-301/https://www.pariz.ca/blog/lucarelli-v-the-queen-2012-tcc-301/Certification Requirement to Deduct Tuition for Schooling as a Medical ExpenseThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/lump-sum-child-support-retroactive-increase-in-monthly-obligation/https://www.pariz.ca/blog/lump-sum-child-support-retroactive-increase-in-monthly-obligation/Lump-Sum Child Support - Retroactive Increase in Monthly Obligation Lump-Sum Child Support - Retroactive Increase in Monthly Obligation: Are They Deductible to the Payor?Fri, 24 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/lyte-v-the-queen-2012-tcc-368/https://www.pariz.ca/blog/lyte-v-the-queen-2012-tcc-368/Res Judicata In relation to Right to Object to a ReassessmentSat, 01 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/martin-v-the-queen-2012-tcc-239/https://www.pariz.ca/blog/martin-v-the-queen-2012-tcc-239/Directors' Liability for Unremitted GST/HST and for Payroll Taxes - Due DiligenceWed, 19 Oct 2016 00:00:00 GMThttps://www.pariz.ca/blog/matthew-v-the-queen-2012-tcc-289/https://www.pariz.ca/blog/matthew-v-the-queen-2012-tcc-289/Use of Settlement Agreement for Personal Injury to "Camouflage" Income.Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/maximum-tax-credit-income-tax-treaties/https://www.pariz.ca/blog/maximum-tax-credit-income-tax-treaties/Maximum Tax Credit Under Income Tax TreatiesWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/measuring-distance-moving-expense-purposes/https://www.pariz.ca/blog/measuring-distance-moving-expense-purposes/At issue was how to measure the distance between two locations (old home and work) for purposes of the moving expense deduction (ITA, s 62) so as to determine whether a move was an "eligible relocation" (ITA, s 248(1)) or not.Tue, 08 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/medical-expense-tax-credit-cord-blood/https://www.pariz.ca/blog/medical-expense-tax-credit-cord-blood/At issue was whether the processing and storage of cord blood was an eligible medical expense to allow for a credit pursuant to 118.2(1) of the Income Tax Act.Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/medical-expense-tax-credit-surrogate-expenses/https://www.pariz.ca/blog/medical-expense-tax-credit-surrogate-expenses/Medical Expense Tax Credit - Certification RequirementWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/medical-impairment-directors-liability-hstgst/https://www.pariz.ca/blog/medical-impairment-directors-liability-hstgst/Attia v The Queen, 2014 TCC 46Thu, 11 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/medical-marihuana-excise-tax-obligations-sellers/https://www.pariz.ca/blog/medical-marihuana-excise-tax-obligations-sellers/Hedges v The Queen, 2014 TCC 270Mon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/medical-residents-engaged-full-time-study/https://www.pariz.ca/blog/medical-residents-engaged-full-time-study/Kansasamy v The Queen, 2014 TCC 47Tue, 25 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/michelle-delia-v-the-queen-2012-tcc-180/https://www.pariz.ca/blog/michelle-delia-v-the-queen-2012-tcc-180/Canada Child Tax Benefit as Between ParentsSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/minhas-v-mnr-2012-tcc-221/https://www.pariz.ca/blog/minhas-v-mnr-2012-tcc-221/Is an Employee Whose Spouse is a Shareholder of the Employer-Corporation Engaged inThu, 01 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/ministers-duty-to-assess/https://www.pariz.ca/blog/ministers-duty-to-assess/The MNR's Duty to "Assess With All Due Dispatch" - What Does it Mean?Wed, 22 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/mittal-v-the-queen-2012-tcc-417/https://www.pariz.ca/blog/mittal-v-the-queen-2012-tcc-417/Business Losses: When Does a Taxpayer's Stock Market Activity Amount to AnWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/mnr-v-rbc-life-insurance-co-2013-fca-50/https://www.pariz.ca/blog/mnr-v-rbc-life-insurance-co-2013-fca-50/Minister's Duty to Make Full Disclosure - Third Party Production Orders Pursuant toMon, 12 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/mnr-v-the-money-stop-ltd-2013-fc-133/https://www.pariz.ca/blog/mnr-v-the-money-stop-ltd-2013-fc-133/Contempt Proceedings - Failure to Comply with a Court Order of ComplianceWed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/morrissette-v-the-queen-2012-tcc-37/https://www.pariz.ca/blog/morrissette-v-the-queen-2012-tcc-37/Determinations by Employers as to taxability - Are they binding on the employee?Wed, 31 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/motech-moldings-inc-v-the-queen-2012-tcc-351/https://www.pariz.ca/blog/motech-moldings-inc-v-the-queen-2012-tcc-351/Deductibility of amounts paid to one affiliated company on behalf of another affiliated company so as to earn dividend income from the second companyWed, 17 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/moving-expense-employees-cra-officer-v-cra/https://www.pariz.ca/blog/moving-expense-employees-cra-officer-v-cra/Moving Expenses of Employees - What is Deductible for Income Tax Purposes?Thu, 09 Nov 2017 00:00:00 GMThttps://www.pariz.ca/blog/need-given-refund-refund/https://www.pariz.ca/blog/need-given-refund-refund/The only issue before the court was what the meaning of "dividend refund" in the context of the Refundable Dividend Tax On Hand (RDTOH) mechanism is.Mon, 30 Mar 2015 00:00:00 GMThttps://www.pariz.ca/blog/neglect-or-carelessness-by-representative-no-reason-to-extend-time/https://www.pariz.ca/blog/neglect-or-carelessness-by-representative-no-reason-to-extend-time/Neglect or Carelessness by Representative no Reason to Extend TimeWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/new-housing-rebate-factors-intention/https://www.pariz.ca/blog/new-housing-rebate-factors-intention/New Housing Rebate - Factors as to Intention of using property as primary residence at time of signing the agreementTue, 16 Sep 2014 00:00:00 GMThttps://www.pariz.ca/blog/new-housing-rebate-issues-mortgage-guarantors/https://www.pariz.ca/blog/new-housing-rebate-issues-mortgage-guarantors/After the amendments above, an application for the new housing rebate was prepared along with a statutory declaration that the Appellant was the 100% beneficial owner and that the friend held 0.01% in trust for the Appellant to satisfy the lender.Fri, 09 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/new-housing-rebate-owner-built-homes-dambrosio-2014-tcc-63/https://www.pariz.ca/blog/new-housing-rebate-owner-built-homes-dambrosio-2014-tcc-63/New Housing Rebate for Owner-Built Homes - D'Ambrosio 2014 TCC 63 New Housing Rebate for Owner Built Homes under the Excise Tax ActFri, 14 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/new-housing-rebate-timing-intention-use-primary-residence/https://www.pariz.ca/blog/new-housing-rebate-timing-intention-use-primary-residence/New Housing Rebate - Timing of Intention to use as Primary ResidenceFri, 14 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/new-principle-residence-exemption-income-tax-rules/https://www.pariz.ca/blog/new-principle-residence-exemption-income-tax-rules/New Principle Residence Exemption Income Tax RulesWed, 23 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/newmont-canada-corporation-v-the-queen-2012-fca-214/https://www.pariz.ca/blog/newmont-canada-corporation-v-the-queen-2012-fca-214/Shareholder Loans on Account of Income or Capital? - Rebuttable Presumption Of Capital Nature.Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/no-need-for-a-filed-return-for-cra-to-issue-an-assessment/https://www.pariz.ca/blog/no-need-for-a-filed-return-for-cra-to-issue-an-assessment/No Need for a Filed Return for CRA to Issue an AssessmentWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/noran-west-developments-ltd-v-the-queen-2012-tcc-434/https://www.pariz.ca/blog/noran-west-developments-ltd-v-the-queen-2012-tcc-434/What Counts as a "waiver in writing"?Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/not-filing-part-x-1-return-leaves-years-open/https://www.pariz.ca/blog/not-filing-part-x-1-return-leaves-years-open/Not Filing Part X.1 Return Leaves Years Open IndefinitelyWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/notice-assessment-never-mailed-cra/https://www.pariz.ca/blog/notice-assessment-never-mailed-cra/Notice of Assessment Never Mailed by CRAWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/notice-requirements-for-hearsay-exceptions-in-tax-trials/https://www.pariz.ca/blog/notice-requirements-for-hearsay-exceptions-in-tax-trials/At issue was the question of what constitutes notice under the Canada Evidence Act when seeking to rely on a statutory hearsay exception. This was an appeal from 2015 TCC 239.Fri, 13 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/nuclear-waste-management-organization-v-mnr-2012-tcc-217/https://www.pariz.ca/blog/nuclear-waste-management-organization-v-mnr-2012-tcc-217/Nuclear Waste Management Organization v MNR, 2012 TCC 217 When is an Advisory Board Member an Officer?Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/odwyer-v-the-queen-2012-tcc-261/https://www.pariz.ca/blog/odwyer-v-the-queen-2012-tcc-261/Striking the Crown's Entire Reply on the Basis that They Fail to disclose a Reasonable Grounds to Oppose the Taxpayer's Appeal - Rule 58(1)(b)Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/off-shore-investments-94-1-primary-purpose/https://www.pariz.ca/blog/off-shore-investments-94-1-primary-purpose/The Court permitted the appeal because it found that none of the taxpayer's main reasons for investing in the funds was to defer or avoid Canadian taxes. Rather, the reason was to preserve its capital and complement its investments in long equities.Thu, 01 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/offshore-property-income-fapi/https://www.pariz.ca/blog/offshore-property-income-fapi/Foreign Accrual Property Income of a Lending BusinessMon, 19 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/organized-pseudo-commercial-arguments/https://www.pariz.ca/blog/organized-pseudo-commercial-arguments/Organized Pseudo Commercial ArgumentsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/parnership-to-develop-daugheter/https://www.pariz.ca/blog/parnership-to-develop-daugheter/Cashing in on Child's Potential Tennis Career - Bouchard v MNR Whether a Partnership to Cash in on Child's Future Tennis Career was In pursuit of Profit.Wed, 29 Jan 2014 00:00:00 GMThttps://www.pariz.ca/blog/partnership-income-considerations-spouses-common-law-partners/https://www.pariz.ca/blog/partnership-income-considerations-spouses-common-law-partners/Partnership Income - Considerations for Spouses and Common-law Partners Partnership Income - Considerations for Spouses and Common-law Partners: When is there a Partnership?Wed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/pawlak-v-the-queen-2012-tcc-355/https://www.pariz.ca/blog/pawlak-v-the-queen-2012-tcc-355/ITCs claimed in out of time return must be considered in determining Net TaxSat, 01 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/period-arrears-interest-gaar-assessments/https://www.pariz.ca/blog/period-arrears-interest-gaar-assessments/Timing of Arrears Interest in GAAR AssessmentsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/pleadings-appealing-ita-penalties/https://www.pariz.ca/blog/pleadings-appealing-ita-penalties/At issue was, inter alia, what, if any, facts need to be pled by a taxpayer appealing an assessment of penalties under the ITA.Fri, 02 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/pleadings-document-production-redactions/https://www.pariz.ca/blog/pleadings-document-production-redactions/In the court of a tax appeal, the MNR produced documents that were either entirely or partially redacted. The Appellant brought a motion asking for unredacted copies of the documents.Tue, 08 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/pre-emptive-strike-using-rule-58/https://www.pariz.ca/blog/pre-emptive-strike-using-rule-58/Pre-Emptive Strike Using Rule 58Wed, 31 Aug 2016 00:00:00 GMThttps://www.pariz.ca/blog/presenting-new-evidence-appeal-relevant-factors/https://www.pariz.ca/blog/presenting-new-evidence-appeal-relevant-factors/Brace v Canada, 2014 FCA 92Wed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/prevention-poverty-charitable-purpose/https://www.pariz.ca/blog/prevention-poverty-charitable-purpose/Is Prevention of Poverty a Charitable PurposeMon, 12 Sep 2016 00:00:00 GMThttps://www.pariz.ca/blog/price-v-the-queen-2012-fca-332/https://www.pariz.ca/blog/price-v-the-queen-2012-fca-332/Pilots Flying through Canadian Airspace - How to Allocate Income as Between "earned in Canada" and "earned outside of Canada" for Air Canada Pilots?Sat, 27 Apr 2013 00:00:00 GMThttps://www.pariz.ca/blog/principles-of-rectification-in-the-canadian-tax-context/https://www.pariz.ca/blog/principles-of-rectification-in-the-canadian-tax-context/Principles of Rectification in the Canadian Tax ContextMon, 12 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/proceeds-of-disposition-and-conditional-portion-of-sales-price/https://www.pariz.ca/blog/proceeds-of-disposition-and-conditional-portion-of-sales-price/At issue was whether the conditional elements of determining a sales price for shares should be taken into account in determining what the Proceeds of Disposition are for purposes of Income Tax Act section 54.Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/proceeds-of-disposition-timber-tenures/https://www.pariz.ca/blog/proceeds-of-disposition-timber-tenures/Proceeds of Disposition: When to Include in Proceeds Obligations/liabilities Assumed by a Purchaser?Fri, 24 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/professional-advice-capital-v-income/https://www.pariz.ca/blog/professional-advice-capital-v-income/Professional Advice - Capital v IncomeWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/professional-employee-legal-expenses/https://www.pariz.ca/blog/professional-employee-legal-expenses/Professional Employee Legal ExpensesWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/proof-of-charitable-donations-onus-on-the-donor/https://www.pariz.ca/blog/proof-of-charitable-donations-onus-on-the-donor/Ehiozomwangie v The Queen, 2013 TCC 145Tue, 14 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/proper-court-recourse-non-receipt-notice-assessment/https://www.pariz.ca/blog/proper-court-recourse-non-receipt-notice-assessment/Proper Court of Recourse - Non-Receipt of Notice of AssessmentWed, 24 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/quinco-financial-inc-formerly-landex-investments-v-the-queen-2013-tcc-20/https://www.pariz.ca/blog/quinco-financial-inc-formerly-landex-investments-v-the-queen-2013-tcc-20/Quinco Financial Inc (Formerly Landex Investments) v The Queen, 2013 TCC 20 Deferred ITCs - no requirement to net against credit and debit notesThu, 13 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/r-v-he-2012-bcca-318/https://www.pariz.ca/blog/r-v-he-2012-bcca-318/Limitations of CRA's use of ITA section 231.1 - Richardson Reasoning AppliesSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/re-jones-2012-bcsc-1146/https://www.pariz.ca/blog/re-jones-2012-bcsc-1146/What Circumstances Would Permit a Trustee in Bankruptcy to Look Behind a CRA Assessment upheld by the TCC and FCA so as to Disallow the CRA's Claim for Tax Debt?Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/reasonable-expectation-of-profit-and-input-tax-credits/https://www.pariz.ca/blog/reasonable-expectation-of-profit-and-input-tax-credits/Reasonable Expectation of Profit and Input Tax CreditsWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/reasonableness-of-business-expenses/https://www.pariz.ca/blog/reasonableness-of-business-expenses/There are a number of hurdles to overcome before an expense is deductible for income tax purposes when determining profits of a business under the Income Tax Act. One hurdle is the limitation imposed by section 67 of the Act, requiring that the expense be reasonable.Wed, 22 Mar 2017 00:00:00 GMThttps://www.pariz.ca/blog/reasoning-sommerrer-reaffirmed-fca/https://www.pariz.ca/blog/reasoning-sommerrer-reaffirmed-fca/Brent Kern Family Trust v Canada, 2014 FCA 230Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/reassessment-beyond-normal-reassessment-period-accountants-mistake/https://www.pariz.ca/blog/reassessment-beyond-normal-reassessment-period-accountants-mistake/Reassessment Beyond Normal Reassessment Period - Accountant's MistakeWed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/reassessment-vs-additional-assessment-large-corporations/https://www.pariz.ca/blog/reassessment-vs-additional-assessment-large-corporations/At issue was whether the actions of the Minister were a "Reassessment" or an "Additional Assessment", and the effect of each for a large corporation's appeal/objection to the Minister's view as to its tax liability.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/rebutting-the-presumption-that-items-mailed-are-received-the-day-mailed/https://www.pariz.ca/blog/rebutting-the-presumption-that-items-mailed-are-received-the-day-mailed/Rebutting the Presumption that Items Mailed are Received the Day Mailed Rebutting the Presumption that Items Mailed by CRA are Received on the Day MailedFri, 28 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/rectification-amending-contracts-and-quebec-civil-law/https://www.pariz.ca/blog/rectification-amending-contracts-and-quebec-civil-law/Quebec (Agence du Revenu) v. Services Environnementaux AES, 2013 SCC 64Thu, 13 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/rectification-of-documents-to-avoid-adverse-tax-consequences/https://www.pariz.ca/blog/rectification-of-documents-to-avoid-adverse-tax-consequences/[companion case Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56]Mon, 12 Dec 2016 00:00:00 GMThttps://www.pariz.ca/blog/refusing-cra-settlement-offer-not-bar-to-interest-relief/https://www.pariz.ca/blog/refusing-cra-settlement-offer-not-bar-to-interest-relief/Refusing CRA Settlement Offer Not Bar to Interest ReliefSun, 13 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/release-debt-obligation-proposal-bankruptcy/https://www.pariz.ca/blog/release-debt-obligation-proposal-bankruptcy/[See also the decision in Gaumond v The Queen, 2014 TCC 339]Tue, 20 Jan 2015 00:00:00 GMThttps://www.pariz.ca/blog/relevant-factors-setting-aside-tcc-judgment/https://www.pariz.ca/blog/relevant-factors-setting-aside-tcc-judgment/Relevant Factors in Setting Aside TCC Judgment Dismissing Appeal for Failure to Appear at Status HearingWed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/res-judicata-stare-decisis-doctrines-explained/https://www.pariz.ca/blog/res-judicata-stare-decisis-doctrines-explained/Res Judicata vs Stare DecisisWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/revocation-charitable-status/https://www.pariz.ca/blog/revocation-charitable-status/The FCA began by setting out the statutory framework:Sat, 08 Aug 2015 00:00:00 GMThttps://www.pariz.ca/blog/sangha-v-the-queen-2013-tcc-63/https://www.pariz.ca/blog/sangha-v-the-queen-2013-tcc-63/Income VS Capital? Sale of a HouseWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/secondary-sources/https://www.pariz.ca/blog/secondary-sources/Secondary sources of information are not binding on a court and, depending on the source, are of varying persuasive value. There are a large number of secondary sources that are appropriate for tax law research and analysis, and only some of my preferred sources are referred to hWed, 12 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/setting-aside-judgment-re-discontinuance/https://www.pariz.ca/blog/setting-aside-judgment-re-discontinuance/Setting Aside Judgment Re DiscontinuanceWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/settlement-agreements-cra-assumptions/https://www.pariz.ca/blog/settlement-agreements-cra-assumptions/Burg Properties Ltd v Canada, 2014 FCA 154Mon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/severe-disability-moving-medical-expenses-claimed/https://www.pariz.ca/blog/severe-disability-moving-medical-expenses-claimed/Severe Disability - Moving and Medical Expense ClaimedMon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/sham-doctrine-as-taxpayer-defence/https://www.pariz.ca/blog/sham-doctrine-as-taxpayer-defence/Sham Doctrine as Taxpayer DefenceSat, 26 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/shareholder-loans-capital-non-capital-losses/https://www.pariz.ca/blog/shareholder-loans-capital-non-capital-losses/SRI Homes Inc v The Queen, 2014 TCC 180Mon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/small-business-deduction-specified-investment-business/https://www.pariz.ca/blog/small-business-deduction-specified-investment-business/The small business deduction applies only to income, below the small business limit, from an active business carried on by a corporation.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/solicitor-client-privilege-requirements-accounts-lawyer/https://www.pariz.ca/blog/solicitor-client-privilege-requirements-accounts-lawyer/Solicitor Client Privilege and Requirements - Accounts of the LawyerTue, 18 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/spruce-credit-union-v-the-queen-2012-tcc-357/https://www.pariz.ca/blog/spruce-credit-union-v-the-queen-2012-tcc-357/GAAR analysis framework - Purpose of ITA s 112 - meaning of "in proportion to"Fri, 14 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/sri-homes-inc-v-canada-2012-fca-208/https://www.pariz.ca/blog/sri-homes-inc-v-canada-2012-fca-208/What Constitutes Sufficient Reasons?Sun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/st-arnaud-v-canada-2013-fca-88/https://www.pariz.ca/blog/st-arnaud-v-canada-2013-fca-88/Valuation of Shares in the Hands of Innocent Victims in Cases of FraudFri, 07 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/stevens-v-the-queen-2012-tcc-312/https://www.pariz.ca/blog/stevens-v-the-queen-2012-tcc-312/Writers' Deductions of Expenses Related to Producing WorksTue, 02 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/subsection-1469-anti-avoidance-automatic-application/https://www.pariz.ca/blog/subsection-1469-anti-avoidance-automatic-application/Subsection 146(9) - Anti-avoidance or Automatic ApplicationTue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/superannuation-or-pension-fund/https://www.pariz.ca/blog/superannuation-or-pension-fund/Superannuation or Pension Fund or Plan?Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/superannuation-pension-benefits-countries/https://www.pariz.ca/blog/superannuation-pension-benefits-countries/Schaub v The Queen, 2014 TCC 212Tue, 25 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/surrender-payment-stock-options-character-receipt/https://www.pariz.ca/blog/surrender-payment-stock-options-character-receipt/Surrender Payment for Stock Options - Character of ReceiptThu, 11 Dec 2014 00:00:00 GMThttps://www.pariz.ca/blog/surrogacy-expenses-medical-expense-tax-credit/https://www.pariz.ca/blog/surrogacy-expenses-medical-expense-tax-credit/The Court once again confirmed that medical expenses that relate to the surrogate or surrogacy do not qualify for the medical expense tax credit under paragraph 118.2(2)(a) or subsection 118(6) of the Income Tax Act.Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/swain-v-the-queen-2012-tcc-323/https://www.pariz.ca/blog/swain-v-the-queen-2012-tcc-323/Things that can cause a judge to grant above tariff costs!Mon, 15 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/tax-advisor-penalties-guindon/https://www.pariz.ca/blog/tax-advisor-penalties-guindon/Tax Advisor PenaltiesThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/tax-avoidance-share-acquisition-interpretation-956/https://www.pariz.ca/blog/tax-avoidance-share-acquisition-interpretation-956/Canada v Leigh Cement Limited, 2014 FCA 103Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/tax-court-canada-rules-58-91/https://www.pariz.ca/blog/tax-court-canada-rules-58-91/Tax Court of Canada Rules 58 and 91Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/tax-court-condemns-cra-hansen/https://www.pariz.ca/blog/tax-court-condemns-cra-hansen/Tax Court Condemns CRA - A Story That Had to be ToldThu, 16 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/tax-liability-contradictory-assessments/https://www.pariz.ca/blog/tax-liability-contradictory-assessments/McAdams v The Queen, 2014 FCA 99Fri, 08 Aug 2014 00:00:00 GMThttps://www.pariz.ca/blog/tax-myths-tax-schemes-dont-get-fooled/https://www.pariz.ca/blog/tax-myths-tax-schemes-dont-get-fooled/Tax Myths and Tax SchemesFri, 14 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/tax-planning-gone-wrong-avoid/https://www.pariz.ca/blog/tax-planning-gone-wrong-avoid/Tax Planning Gone Wrong (and how to avoid it)Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/tax-planning-property-sale/https://www.pariz.ca/blog/tax-planning-property-sale/Tax Planning for Property SaleWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/taxation-communal-organizations-sharing-income/https://www.pariz.ca/blog/taxation-communal-organizations-sharing-income/Blackmore v The Queen, 2014 FCA 2010 ( CanLII )Wed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/taxation-foreign-exchange-options/https://www.pariz.ca/blog/taxation-foreign-exchange-options/Taxation of Foreign Exchange OptionsThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/taxation-of-pyramid-schemes/https://www.pariz.ca/blog/taxation-of-pyramid-schemes/Taxation of Pyramid SchemesWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/taxpayer-reliance-on-cra-authorization/https://www.pariz.ca/blog/taxpayer-reliance-on-cra-authorization/At issue was whether the CRA could retroactively reassess taxpayers on a different basis than an authorization issued by the tax authority, or whether the CRA was limited to adopting an approach different than a past authorization only on a going-forward basis.Sun, 19 Apr 2015 00:00:00 GMThttps://www.pariz.ca/blog/taxpayer-reliance-wording-waiver/https://www.pariz.ca/blog/taxpayer-reliance-wording-waiver/[For a paper discussing judicial approaches to interpreting waivers of limitations periodsWed, 11 Mar 2015 00:00:00 GMThttps://www.pariz.ca/blog/taxpayer-relief-provisions/https://www.pariz.ca/blog/taxpayer-relief-provisions/Taxpayer Relief Provisions – Waiver and/or Cancellation of Interest and/or PenaltiesWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/taxpayer-requests-to-amend-returns/https://www.pariz.ca/blog/taxpayer-requests-to-amend-returns/The court, referring to the FCA decision in Armstrong v The Queen, 2006 DTC 6310, stated that a request to amend an income tax return does not necessarily result in a reassessment. In Armstrong, the FCA stated at paragraph 8:Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/tele-mobile-company-partnership-v-the-queen-2012-tcc-256/https://www.pariz.ca/blog/tele-mobile-company-partnership-v-the-queen-2012-tcc-256/What is Needed to Make Sure a Coupon is a Coupon and a Rebate is a Rebate?Thu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/testamentary-trusts-treated-as-one-by-cra/https://www.pariz.ca/blog/testamentary-trusts-treated-as-one-by-cra/Testamentary Trusts Treated As One by CRAWed, 23 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/the-queen-v-global-equity-fund-2012-fca-272/https://www.pariz.ca/blog/the-queen-v-global-equity-fund-2012-fca-272/What is the Underlying Purpose of ITA ss 3, 4, 9, and 111?Sun, 23 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/the-queen-v-johnson-2012-fca-253/https://www.pariz.ca/blog/the-queen-v-johnson-2012-fca-253/Taxability of Funds Received from a Ponzi SchemeMon, 24 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/the-queen-v-lewing-2012-fca/https://www.pariz.ca/blog/the-queen-v-lewing-2012-fca/At issue was whether a declaration by trustees was sufficient to be a credit of dividends to a beneficiary.Wed, 14 Nov 2012 00:00:00 GMThttps://www.pariz.ca/blog/the-queen-v-macdonald-2013-fca-110/https://www.pariz.ca/blog/the-queen-v-macdonald-2013-fca-110/Surplus StrippingFri, 28 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/the-queen-v-sommerer-2012-fca-207/https://www.pariz.ca/blog/the-queen-v-sommerer-2012-fca-207/Does Subsection 75(2) of the ITA Apply to a bona fide Sale by a Beneficiary to a Trust at FMV?Fri, 31 Oct 2014 00:00:00 GMThttps://www.pariz.ca/blog/trading-within-rrsp-business/https://www.pariz.ca/blog/trading-within-rrsp-business/Prochuk v The Queen, 2014 TCC 17Wed, 26 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/transfer-pricing-controlled-foreign-subsidiaries/https://www.pariz.ca/blog/transfer-pricing-controlled-foreign-subsidiaries/The MNR reassessed these payments as not meeting proper transfer-pricing guidelines as a violation of the arm's-length principle, under s 247(2).Wed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/travel-medical-expense-tax-credit/https://www.pariz.ca/blog/travel-medical-expense-tax-credit/Travel Expenses' Eligibility for the Medical Expense Tax CreditMon, 10 Aug 2015 00:00:00 GMThttps://www.pariz.ca/blog/triad-gestco-ltd-v-the-queen-2012-fca-258/https://www.pariz.ca/blog/triad-gestco-ltd-v-the-queen-2012-fca-258/"Value Shifting" in Capital Gains Caught by GAARThu, 17 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/trustee-legal-owners-withholding-responsibility-s-1165/https://www.pariz.ca/blog/trustee-legal-owners-withholding-responsibility-s-1165/Trustee as Legal Owner's Withholding Responsibility under s 116(5)Mon, 12 Jan 2015 00:00:00 GMThttps://www.pariz.ca/blog/tuition-tax-credit-institutions-outside-canada-zailo/https://www.pariz.ca/blog/tuition-tax-credit-institutions-outside-canada-zailo/Tuition Tax Credit for Institutions Outside Canada: What qualifies as a "degree"?Thu, 06 Mar 2014 00:00:00 GMThttps://www.pariz.ca/blog/unpaid-gst-director-liability-persons-carrying-duties-director/https://www.pariz.ca/blog/unpaid-gst-director-liability-persons-carrying-duties-director/Unpaid GST - Director Liability of Persons Carrying Out Duties of DirectorWed, 19 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/unscrupulous-tax-professionals-and-taxpayers-who-trust-them/https://www.pariz.ca/blog/unscrupulous-tax-professionals-and-taxpayers-who-trust-them/Unscrupulous Tax-'Professionals' and Taxpayers Who Trust ThemThu, 16 May 2013 00:00:00 GMThttps://www.pariz.ca/blog/use-of-land-split-between-commercial-and-non-commercial-activity/https://www.pariz.ca/blog/use-of-land-split-between-commercial-and-non-commercial-activity/Use of Land Split Between Commercial and Non-Commercial ActivityWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/value-self-supplied-rental-units-gst-purposes/https://www.pariz.ca/blog/value-self-supplied-rental-units-gst-purposes/Beaudet v The Queen, 2014 TCC 52Wed, 26 Nov 2014 00:00:00 GMThttps://www.pariz.ca/blog/vanghent-v-the-queen-2012-tcc-245/https://www.pariz.ca/blog/vanghent-v-the-queen-2012-tcc-245/Can a Canadian Resident Claim a Deduction for Payments to a Non-resident SpouseWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/velcro-canada-inc-v-the-queen-2012-tcc-273/https://www.pariz.ca/blog/velcro-canada-inc-v-the-queen-2012-tcc-273/TCC Has Absolute Discretion in Awarding Costs and Is NOT Limited to Special Circumstances Before Looking Beyond the TariffSun, 02 Feb 2014 00:00:00 GMThttps://www.pariz.ca/blog/verification-duties-to-claim-input-tax-credits/https://www.pariz.ca/blog/verification-duties-to-claim-input-tax-credits/Mandatory Requirements To Claim Input Tax CreditsFri, 13 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/verones-v-the-queen-2013-fca-69/https://www.pariz.ca/blog/verones-v-the-queen-2013-fca-69/Child Support Payments - Is Set-Off in Child Support Guidelines Tantamount to EachWed, 16 Nov 2016 00:00:00 GMThttps://www.pariz.ca/blog/voluntary-dislosure/https://www.pariz.ca/blog/voluntary-dislosure/Voluntary Disclosure to the CRAMon, 02 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/wagner-v-the-queen-2012-tcc-8/https://www.pariz.ca/blog/wagner-v-the-queen-2012-tcc-8/Identifying the Nature of Conversion Payments and Non-Competition Payments DuringFri, 06 Jan 2017 00:00:00 GMThttps://www.pariz.ca/blog/welch-v-the-queen-2012-tcc-350/https://www.pariz.ca/blog/welch-v-the-queen-2012-tcc-350/Can Parties With Order of Provincial Superior Court Affect ITA's Requirements of Income Inclusion?Mon, 15 Oct 2012 00:00:00 GMThttps://www.pariz.ca/blog/welcome/https://www.pariz.ca/blog/welcome/Case summaries previously published at IncomeTaxAct.ca are being republished here, linked to the annotated Income Tax Act in the Pariz tax wiki.Sun, 27 Sep 2026 00:00:00 GMThttps://www.pariz.ca/blog/whats-in-a-section/https://www.pariz.ca/blog/whats-in-a-section/As with most legislation, the section is the primary unit of the ITA. 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