Skyway Developments Ltd v. The Queen

Skyway Developments Ltd v. The Queen

The Court accepted the credible, corroborated evidence of the appellant's long‑time accountant and related witnesses and found on the balance of probabilities that the 2000 return was mailed within the prescribed time; accordingly the appeal is allowed and the assessment must be reconsidered/reassessed by the Minister.

Source-derived case information.

Citation
2007 TCC 616
Parties
Appellant: Skyway Developments Ltd.; Respondent: Her Majesty the Queen
Court
Tax Court of Canada
Jurisdiction
Canada
Judgment Date
3 October 2007
Procedural Posture
Income Tax Assessment Appeal / Judgment
Outcome
Appeal allowed; assessment referred back to the Minister for reconsideration and reassessment; costs awarded to the Appellant
Legal Topics
Late Filing of Tax Return, Deeming Provisions, Onus of Proof, Filing Deadlines
Source Language
english
Tax Law Administrative Law Late Filing of Tax Return Deeming Provisions Onus of Proof Filing Deadlines

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Parties

Skyway Developments Ltd.

Appellant

Her Majesty the Queen

Respondent

Procedural Posture

Income Tax Assessment Appeal / Judgment

Legal Issues

  1. 1 Whether the 2000 corporate income tax return was mailed and filed on or before the filing deadline of November 30, 2000
  2. 2 Whether mailing of a return can be established in absence of direct receipt records
  3. 3 What evidentiary burden rests on taxpayer to prove timely filing

Ratio Decidendi

The Court accepted the credible, corroborated evidence of the appellant's long‑time accountant and related witnesses and found on the balance of probabilities that the 2000 return was mailed within the prescribed time; accordingly the appeal is allowed and the assessment must be reconsidered/reassessed by the Minister.

Court Disposition

Appeal allowed; assessment referred back to the Minister for reconsideration and reassessment; costs awarded to the Appellant

Orders

  • Assessment referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the Reasons for Judgment
  • Costs fixed at $500 in favour of the Appellant