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The Tax Court dismissed Eric Aidoo’s appeal over GLGI-related charitable donation claims for the 2007 taxation year, finding no donative intent and rejecting ancillary arguments.
The Court held that the October 22, 2020 reassessments for 2013, 2015 and 2016 were issued under s.152(4.2) in response to T1 adjustment requests and therefore were not subject to objection under s.165(1.2), rendering appeals for those years a nullity; the 2014 notice of objection was untimely and no timely extension to the Minister was sought so that appeal was quashed; the 2018 year had a timely extension application to the Minister and respondent offered to consent to a Court extension; portions of the Notice of Appeal that plead evidence, raise CRA conduct or improper Charter/internationa…
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The Court awarded costs to the Respondent in the amount claimed ($491,136.95) subject to a reduction for any FTI expert fees and disbursements for Mr. Mizrahi and Mr. Tobias for attendance at trial or preparation to assist counsel (those amounts to be determined by the taxing officer if parties cannot agree within 30 days). The Appellants, the Bound Appellants and the Promoter are jointly and severally liable for costs, but liability of each Appellant and Bound Appellant is capped proportionally to their total charitable tax credits claimed in respect of the Program; the Promoter has no cap a…
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The appellants failed to meet their evidentiary burden: documentary and testimonial evidence showed the returns and receipts originated from fraudulent tax-preparation schemes and the charities kept no records to support the claimed donations, so the claimed charitable donations for the years at issue were not proven; Ravinderjit proved child care expenses only for 2003-2005 (conceded by the Crown) but not for 2006, and gross negligence penalties were ordered deleted as conceded.
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The RRSP withdrawals at issue (the $10,000 cheque and the $2,500 withheld and remitted) constituted amounts received by the appellant for purposes of the Income Tax Act and must be included in his 2005 income; the s.163(1) penalty is upheld because the appellant failed to discharge the burden of proving due diligence (his error was one of law and he failed the objective/reasonable person test and did not take reasonable precautions).
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Appeals dismissed because the appellant failed to meet the objective criteria under the Stewart/Moldowan framework and did not conduct activities in a businesslike manner or provide sufficient contemporaneous records to link expenses to particular businesses or to rental activity; the Crown established gross negligence under s.163(2) given the magnitude of omissions and the appellant's accounting/auditor background, justifying penalties.
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Appeals for 1997–2004 are quashed because the appellant failed to serve Notices of Objection within the statutory time and did not validly apply for extensions under s.166.1; appeals for 2005–2006 are dismissed because the appellant does not meet the statutory conditions for claiming or receiving a transfer of the disability tax credit—the cousin is not an eligible relative nor resident in the appellant's household as required by ss.118.3(2) and 118(1)—and the Court will not expand statutory eligibility.
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The Motion to Quash was dismissed with respect to the Income Tax Act assessments because the Respondent failed to establish adequate proof of mailing for the 1991–1999 assessments such that limitation periods were triggered; the Tax Court therefore retains jurisdiction over ITA assessments (Respondent granted 60 days to file a Reply). The Motion to Quash was granted with respect to the Canada Pension Plan and Employment Insurance/Unemployment Insurance assessments because for the CPP/EIA matters arising on or after the statutory notification-change dates the appellant had been notified (throu…
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Motions to quash are granted: appeals for 2002 and 2003 are quashed for failure to file notices of objection; the 2004 Income Tax Act appeal is quashed because the appellant must await Minister confirmation or reassessment under ss.165(7) or 169(1); the Canada Pension Plan appeal is quashed because there was no decision of the Minister under s.27 from which an appeal under s.28 could be brought.
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Appeal allowed in part: the court found the Minister's beverage reconstruction sampling reliable on available evidence but the 200% uniform markup for food sales was not supported by objective industry evidence and thus meal sales must be limited to amounts in the appellant's financial statements for May 1, 1994–April 30, 1998 and the general ledger for May 1, 1998–January 31, 1999; cover charges and penalties/interest must be adjusted accordingly; penalties for gross negligence were upheld on the facts of destroyed/false records.
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