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The Tax Court dismissed the appeal without costs after finding it lacked jurisdiction over the residence dispute and that the appellant had appealed to the wrong court.
The court accepted the appellantâs testimony and documentary evidence demonstrating that his primary residential and occupational ties were in Alberta during 2002-2003 (Calgary employment base, accommodation, licences, bank and insurance arrangements and limited visits to Nova Scotia) and that his family ties in Nova Scotia were insufficient to render him resident of Nova Scotia for those taxation years; accordingly the reassessments were overturned.
Source excerpt
The Supreme Court of Canada upheld British Columbiaâs legal services tax, holding there is no general constitutional right to counsel in all rights-based court or tribunal proceedings.
The court held that Teck could not deduct profit-based mining taxes paid to other provinces when recomputing income under British Columbiaâs provincial tax scheme.
La Cour suprĂȘme a conclu que la taxe provinciale ne sâappliquait pas aux aĂ©ronefs et Ă leurs piĂšces, mais ne pouvait pas ĂȘtre rĂ©cupĂ©rĂ©e pour les ventes dâalcool en vol payĂ©es par les passagers.
The Supreme Court of Canada held the 1974 gasoline tax invalid, but upheld the 1976 and 1981 retroactive amendments and rejected Charter s. 7 claims.
The Supreme Court of Canada held that British Columbiaâs Logging Tax Act validly taxed income from logging operations in the province, including non-residents and certain trustees.
The Supreme Court of Canada held that a federal tax âfirst chargeâ provision prevailed over Quebecâs provincial tax priority in a bankruptcy distribution.
La Cour suprĂȘme du Canada a confirmĂ© la validitĂ© de certaines dispositions de la Saskatchewan Companies Act imposant lâenregistrement et une licence annuelle aux sociĂ©tĂ©s, y compris les sociĂ©tĂ©s fĂ©dĂ©rales.
The Supreme Court of Canada held that a beneficial interest in railway land subsidy lands could be taxed provincially before Crown patent issued.
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