Archive for Author: taxlaw

Shadows of people running across money bills

Canadian taxpayer involved in a bad will investment scheme granted additional relief on accrued interest from Canada Revenue Agency (CRA): Barrs v The Queen et al.

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...

Read More

Tax fraud and tax evasion in the same case: A Rotfleisch & Samulovitch analysis of Regina v Reynolds – Violations of the Income Tax Act, Excise Tax Act, and Criminal Code of Canada

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,...

Read More
Person pushing cash to another person across a table

Determining Eligibility of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines and Explains Existing Case Law

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...

Read More
Picture of Buffalo Trace Distillery

SRED tax credits (Scientific Research and Experimental Development) upheld by Tax Court of Canada against Canada Revenue Agency, in Canafric Inc. v. The King 2023 TCC

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...

Read More
Man in suit with glasses checking time sitting in front of a laptop

Canadian taxpayers must respond to CRA about assessments, reassessments, confirmations by the deadline: Oliveira v. The King, 2023 TCC

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...

Read More
Picture of female student outside university in yellow shirt, holding books and a red binder

The Tax Court of Canada Rules That Post-Doctoral Fellows are Not Employees of the University in The University of New Brunswick v. The Minister of National Revenue

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...

Read More