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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 allowed Marine Atlantic Inc.’s appeals, holding its square-metre allocation method for ITCs was fair and reasonable and applicable to fuel and other inputs.
The Tax Court reasonably found on the evidence that the appellant delegated remittance responsibilities without adequate oversight, that the bookkeeper applied a FIFO payment method and the appellant gave no directions or priority for remittances; his later attempts to obtain funds were attempts to cure not to prevent the failures, and therefore he did not establish the statutory due diligence defence; the Federal Court of Appeal will not disturb those findings absent a palpable and overriding error.
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The Tax Court's factual findings and application of subsection 152(4) of the Income Tax Act were supported by the record; the appellant failed to identify a reviewable error, therefore the appeal is dismissed and the Tax Court's decision is affirmed.
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The court found on the balance of probabilities that Mason personally carried on the accounting business and the various corporations and alleged trusts were not proven or were sham/shells; the Minister's revenue figures based on bank deposits stand; only those expenses and ITCs conceded by the Minister (set out in Appendix A) are allowed; penalties were not proven to the required standard of knowledge or gross negligence and therefore are not exigible; the appeals are allowed in part and the reassessments are referred back to the Minister for reassessment on the specified income, conceded ex…
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The appeal is dismissed because the appellant failed to demonstrate that the Tax Court judge erred palpably and overridingly in finding that the writing was not a source of business income and, in any event, failed to establish a sufficient connection between the legal fees and any income‑earning activity to justify deductibility; the record also does not permit apportionment of fees to post‑writing activities.
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The statutory language is clear: duty is payable when tobacco is packaged in the prescribed package and the relevant package is the smallest package offered for sale; therefore each 13 g and 36 g package is subject to $2.8925 per 50 grams or fraction, and the Minister's assessment is correct.
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Because the appellant remained a registrant in 2008 and his taxable supplies were above the small supplier threshold, section 166 did not apply and section 221(1) required him to collect GST; therefore the reassessment for uncollected GST was valid and the appeal must be dismissed.
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Section 23 of the Excise Tax Act, read in conjunction with Schedule I ss.7 and 8, applies to the importation of used motor vehicles with air conditioning units; therefore excise tax is payable and the appeal is dismissed.
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Motion to dismiss was denied because the prior status order expressly scheduled the hearing to proceed "in any event," the penalties remained in issue and statutory provisions place the burden on the Minister to prove facts justifying penalties; dismissal without a hearing would improperly circumvent that statutory burden and therefore was inappropriate.
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