Disability Tax Credit
In this recent tax court case the appellant was denied the Disability Tax Credit (DTC) by the CRA because her condition, celiac disease, did not qualify as a medical condition which met the statutory threshold for the credit. As the judge said in the opening paragraphs: “Eligibility for the DTC is not based solely on […]
Deadlines schmeadlines, right?
Deadlines Schmeadlines, Right? This recent Federal Court of Appeal affirmation of the deadline to file an objection or an application for extension to appeal an assessment demonstrates that the statutory deadlines are not a suggestion. In this case the corporation did not file a GST/HST return for the 2010 tax year and was assessed an […]
Repaying CERB
Repaying CERB This recent article on clawbacks of CERB demonstrates the difficulties taxpayers face in dealing with the CRA on their own: ““I was working at Little Ceasars (sic), Subway, Firehouse Subs, but I was reduced to only a shift or two a week or laid off permanently,” Beaumont said. In her mind, she was […]
What Does “Due Dispatch” Mean?
What Does “Due Dispatch” Mean? In every federal tax act in Canada there is a provision that refers to the requirement for the Minister (CRA) to consider an assessment, objection, appeal, etc, with “due dispatch”. This phrase has no legislative definition but it’s generally understood to be within a year or so. However, this recent […]
The Taxpayer Bill of Rights Confers No Rights
The Taxpayer Bill of Rights Confers No Rights The judge in this case had no choice but to dismiss the appeal of the non-resident taxpayer who had unknowingly made the mistake of not filing returns in Canada and electing to have their Canadian income not be counted as taxable. This story is another example of how easy […]
Tax Court Round III
Tax Court Round III This morning I visited the Tax Court of Canada again to observe. Every time I go I learn a ton and feel exhilarated by watching the process of justice in action. There were three cases on the docket this morning: I attend the court to learn and see what I can […]
What does it mean to be credible?
What does it mean to be credible? This recent Tax Court case perfectly illustrates the behaviours the courts are assessing when they say someone is credible and the impact of not being found credible has on the adjudication of the case. The introduction to the case is as follows: “In many instances, the objective evidence […]
Relying on CRA’s auto-fill feature can be risky
Relying on CRA’s Auto Fill Feature Can Be Risky This article in the Financial Post illustrates how easy it is to get into serious financial issues with the CRA and how difficult it can be to get out. In this Federal Court case, the taxpayer relied on the CRA’s auto-fill feature to populate the income […]
Enhanced Rental Rebate
Enhanced Rental Rebate The Devil is in the Details On September 14, 2024, the Government of Canada announced a new incentive for builders of residential complexes (houses, apartments, condos, etc) for long term rental that enabled them to claim an equal amount of tax back as a rebate as they were required to self assess […]
New Housing Rebates Denied
New Housing Rebate Denied The objective evidence has to support the rebate application or the CRA will deny the rebate Thousands of New Housing Rebates and New Residential Rental Property Rebates are denied annually for various reasons that may or may not be correct. However, in this particular case the rebate was correctly denied and […]