In Barrs v The Queen et al, the taxpayer, Mr. Randall Barrs, appealed to the Federal Court of Appeal after the Federal Court dismissed his application for judicial review of the Canada Revenue Agency’s (CRA) decision to deny him additional relief from accrued interest. In 1984, Mr. Barrs and...
Overview: Tax Evasion and the Matter in Regina v Reynolds Tax fraud and tax evasion can manifest through a range of actions, encompassing, yet not restricted to: (1) avoiding income tax responsibilities, (2) endeavouring to deceive the government via falsified loss claims, or (3) deliberately evading the assessment, collection,...
Introduction: Canada Recovery Benefit and The Canada Recovery Benefits Act The Canada Recovery Benefits Act came into effect on October 2, 2020, and established the Canada Recovery Benefit (“CRB”), aiming to provide income support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic and were...
Introduction – Research and development tax expenditures and credits The rules regarding SR&ED claims are set out in various parts of the tax act. Section 37 allows for the deduction of SR&ED expenditures while section 127 allows for taxpayers to claim ITCs for SR&ED. Through amendments in 1944 to...
Keehn v. The King, 2023 TCC 1 Keehn v. The King is the perfect illustration of the principle that there is no equity in tax law and of the tax courts choosing to enforce the ‘letter of the law’, regardless of how inequitable it may appear. It also provides...
Case Comment – Hillcore Financial Corporation v. The King Introduction: Proper Reply in Pleadings Before the Tax Court of Canada Tax pleadings initiate cases that go before the Tax Court of Canada. These pleadings consist of the Notice of Appeal by the taxpayer and the Reply by the CRA....
Oliveira v. The King (“Oliveria”) demonstrates the need for taxpayers to diligently follow the deadlines stipulated on the notices received from the Canada Revenue Agency (“CRA”). Deadlines stipulated on notices of assessments, reassessments, or confirmations are based upon Canadian tax legislation i.e., the Income Tax Act (“ITA”) and the...
Introduction: Settling Tax Litigation in Canada Tax settlements play a vital role in tax administration and enforcement. It would be burdensome and impractical to litigate every tax dispute in Tax Court. When entering settlement discussions with the Canadian tax-litigation lawyer for the Canada Revenue Agency, taxpayers must carefully assess...
In The University of New Brunswick v. The Minister of National Revenue, 2023 TCC 72, (U.N.B v. M.N.R) the University of New Brunswick (the “University”), appealed a decision of the Canada Revenue Agency (“CRA”), that classified a post-doctoral fellow (“post-doc fellow”) as an employee of the University. The CRA...
The Canada Revenue Agency (CRA) is set to pilot a new automatic tax filing system in 2024. The move toward automatic tax filing, first promised in the 2020 speech from the throne, is one of the several budget measures the Liberals say are meant to help Canadians with the...