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The Tax Court struck specified paragraphs of the Amended Notice of Appeal, holding they alleged CRA misconduct, Charter breaches, and relief outside its jurisdiction.
The Tax Court held that Chelsea Lees was an employee, not an independent contractor, of SXNM Successionmatching Ltd. for EI and CPP purposes.
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 dismissed a motion to stop CRA collection and return garnished funds, holding it lacked jurisdiction for that relief; the records request was premature.
The Federal Court dismissed two judicial review applications challenging the Minister’s partial denial of taxpayer relief for interest and penalties under s. 281.1 of the Excise Tax Act.
The Tax Court struck moot portions of Brass Collar’s appeal and parts of an affidavit, holding there was no live tax controversy and no basis to continue.
Appeals dismissed in a Tax Court net worth reassessment case involving unreported corporate income, COGS adjustments, and shareholder benefits.
The Tax Court of Canada allowed an application, finding credible evidence that a GST Notice of Objection was effectively transmitted on August 20, 2024.
The Federal Court found the CRA’s decision unreasonable for failing to address Rawlings’ actual request to amend his 2004 tax return and ordered expedited redetermination.
Two GST/HST appeals were denied. The Tax Court found the appellants were builders, made a self-supply of their home, could not use the personal-use exception, and owed tax based on a $915,000 value.
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