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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.
The Tax Court dismissed the appellant’s motion to narrow 84 discovery questions, held the questions relevant, and ordered him to answer them with costs of $750.
The appellant could not claim the tool losses as business investment losses because he did not own shares or have qualifying debt in a small business corporation, tools are capital assets excluded from deduction under s.18(1)(b), and his moving expenses did not qualify as an eligible relocation under s.248(1)(d) because the move was less than 40 kilometres; the Tax Court’s findings were not tainted by palpable and overriding error and new constitutional arguments raised for the first time on appeal will not be entertained.
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The amounts paid by the respondent under the Saskatchewan Corporation Capital Tax Act were taxes in relation to sales of minerals and not in relation to the production of minerals; accordingly they cannot reasonably be regarded as amounts in relation to production for purposes of deduction under the Income Tax Act, and there was no material error in the Tax Court Judge's decision.
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Evidence was insufficient and inconsistent to establish that the appellant lived apart from her husband in 1998 and 1999 and insufficient to substantiate the asserted business use of the vehicle; accordingly the Minister's reassessments were upheld and the appeal dismissed.
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Supplementary reasons and corrigendum correcting earlier reasons on net income loss under s. 52 of the Insurance (Motor Vehicle) Act after identifying a prescribed regulation.
Subsection 118(3) of the Income Tax Act is a deduction from taxes payable and does not reduce a taxpayer's income as computed under the Income Tax Act; therefore the applicant's foreign pension must be included in full in income for the purposes of computing Guaranteed Income Supplement under the Old Age Security Act.
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