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The Tax Court appointed Josh Schmidt as amicus curiae in four pending appeals involving John Doe, who was found to be under a legal disability.
Appeal partly allowed on HST reassessment. The Court held the property sale was exempt because the renovation was abandoned after demolition and before substantial reconstruction.
The Tax Court upheld the Minister’s COVID-relief determinations, finding Traductions Sematos Inc. did not prove a normal accounting practice of including unbilled WIP in revenue.
The Tax Court dismissed an appeal for an eligible dependant amount, holding the appellant remained legally required to pay child support under an unvaried consent order.
The Tax Court held UDP donation receipts lacked prescribed information under Regulation 3501, so the claimed charitable gifts were not eligible under subsection 118.1(2).
The Tax Court dismissed Mr. Becker’s GST/HST appeal, finding Westgate was built in an adventure or concern in the nature of trade, and that he never occupied it.
The Tax Court struck Ordia Kelly’s GLGI reassessment appeals without leave to amend and awarded costs to the Crown, finding no new facts or arguments to overcome the donative intent issue.
The Tax Court allowed the appeal in part, denying most claimed employment expenses but leaving the conceded flyer-distribution deductions and cancelling subsection 163(2) penalties.
The Tax Court allowed Ms. Tchiakoua’s appeal, holding that a $5,423 Quebec student loan remission was not taxable under paragraph 56(1)(n).
The Tax Court dismissed Robert Thorburn’s appeal from a 2014 reassessment, finding he failed to prove the business plan expense was required under his employment contract and paid in 2014.
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