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The Tax Court fixed costs after a mixed result in three related tax appeals, awarding no costs on the two corporate appeals and $25,000 to the Crown on the individual appeal.
The Tax Court did not err: it correctly found a reimbursement agreement limited to expenses incurred for Global’s business, reasonably assessed which expenses met that term, and correctly held that showing some consideration was insufficient to demolish the Minister’s assumption that payments lacked fair market value consideration; the appellant failed to demonstrate palpable and overriding error and the appeal is dismissed.
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The Federal Court dismissed the Minister’s appeal from a prothonotary’s refusal to strike Iris Technologies’ judicial review application, finding no reviewable error.
The appeal was dismissed because the appellant failed to rebut, on a prima facie basis, the Minister's factual assumptions that it lacked documentation and did not use its real estate holdings in the pursuit of a commercial activity; absent evidence that the activities constituted a business or undertaking and lacking invoices linking expenses to commercial activity, the appellant could not establish entitlement to ITCs under s.169(1) of the Excise Tax Act.
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The GAAR operates when the abusive avoidance transactions are implemented, producing tax consequences that existed as of the taxpayers' balance-due days; subsection 245(7) does not suspend the operation of the GAAR or delay the accrual of arrears interest to the date of a GAAR-based assessment, and interest properly accrues from the balance-due day under s.161(1).
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Applying the Wiebe Door factors to the facts (Appellant control over clients and work, Worker largely using employer tools, negligible financial risk borne by the Worker, and no real opportunity for profit beyond hourly wages) the Worker was not in business on his own account and therefore was an employee; the Minister's determinations and consequential CPP/EI assessments were upheld.
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It is not plain and obvious that the Crown's reply discloses no reasonable basis; where facts are disputed the Minister may issue inconsistent assessments and the initial assessment of the trust does not preclude reassessment or assessment of a different taxpayer; accordingly the motion to strike was properly dismissed and the appeal is dismissed.
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The appeal was quashed for all reporting periods except July 1, 2009 to August 2, 2009 because only that period had a timely notice of objection to the most recent reassessment; other periods were time-barred, subject to a written waiver, or had no assessment, and no timely application for extension to the Minister was made, so no extension was granted.
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The Court found the appellant had obtained the prescribed information under s.169(4) and the Regulations, the services were actually rendered, and the Minister failed to prove collusion or that the invoices were not issued by the named suppliers; absent statutory authority to impute a supplier's fraud to a registrant, ITCs cannot be denied on the facts here, so the assessment disallowing the ITCs was vacated.
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The appeal is allowed and the application for judicial review is struck because JP Morgan's notice in substance attacked the legal validity of the Minister's Part XIII assessments (matters exclusively within the Tax Court's statutory jurisdiction), failed to plead a cognizable administrative law ground (departure from policy is not itself an abuse of discretion), and sought relief (setting aside assessments) that the Federal Court cannot grant.
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