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The Tax Court dismissed Michelle Qureshi’s income tax and GST appeals, finding she bought the condominium for speculative resale rather than as a residence.
The Federal Court granted an ex parte jeopardy order allowing the Minister of National Revenue to collect immediately on reassessed CERS amounts.
The Federal Court held that Clause 16 had statutory and contractual force, but not constitutional force; it exempted only LCT, not income tax or fuel tax.
Tips received by the appellant, even if derived from patrons' non-taxable gambling winnings and pooled before distribution, were gratuities tied to services rendered in the course of his employment and therefore taxable; the imposition of gross negligence penalties under s.163(2) was justified due to the appellant's willful blindness and failure to inquire.
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The Federal Court dismissed a judicial review challenging the refusal of leave to appeal on OAS/GIS benefits, finding no reviewable error, fairness breach, or valid constitutional claim.
The court granted a conditional discharge in bankruptcy, requiring Michael Joseph Perrier to pay $150,000 in monthly instalments, and awarded CRA $2,500 in costs.
The application was dismissed for years where assessments were nil or where the applicant withdrew applications; where documentary evidence demonstrated timely filing or a valid notice of objection (2002 GST letter dated April 26, 2010 and CRA acknowledgement for 2003), the Court either treated the CRA-forwarded correspondence as a valid extension application (2002 GST) or found no extension required because the objection left the appellant in time to appeal (2003 GST); the Court therefore granted extensions only where statutory and evidentiary requirements were met.
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The Tax Court judge did not commit palpable and overriding error in finding the discovery questions unfair because they combined multiple inquiries into single compound memory tests; he properly required the questions to be unpacked and the appeals are dismissed.
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The court accepted the Tax Court judge's factual finding that the settlement payments were compensatory for losses in the appellant's RRSP and not windfalls; applying the surrogatum principle and ss.146(8) and 146(1) of the Income Tax Act, the payments were properly characterized as benefits out of the registered plan and therefore taxable, so the appeal was dismissed.
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The Court upheld the conviction because the appellant, through control of corporations, caused false GST filings, created and destroyed records and deliberately failed to file income tax returns, thereby placing the public economic interest at risk and creating a significant risk of deprivation that satisfies the legal definition of fraud; the sentence was within the acceptable range and not an error of principle.
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