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Company: Tax Court of Canada

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Tax Court decision may limit the scope of the advantage tax

Supreme Court of Canada

Question of whether Industrial Alliance reps are employees or contractors punted back to Tax Court

space shuttle and space station in space

At issue was the $41.8-million price tag for a trip Cirque du Soleil’s founder Guy Laliberté had been reimbursed for as a business expense

House not lived in, tax court finds

The error relates to a discrepancy between the date when the purchaser may take vacant possession of a property and the formal closing of a home purchase

Although clients can take the CRA to the Tax Court of Canada, they need to be aware of the public exposure that may come their way

Contributing to post-secondary tuition builds confidence: poll

Even if a student has spent 30 or more hours a week engaged in studying, that’s not enough to categorize the student as being full-time

House not lived in, tax court finds

Records must show “business-like endeavour”

House not lived in, tax court finds

New Housing Rebate denied on failure to show home was primary residence

A taxpayer who over-contributed to his RRSP by mistake and gained no benefit from the error has failed to gain relief from the taxes that resulted. However, the Tax Court of Canada only reluctantly found for the government in the case. In the concluding remarks of the October judgment in Hall v. The Queen, Justice […]

If clients mention they have been reassessed, consider sharing a recent Tax Court of Canada decision to ensure they don’t miss their deadline to object