Trending this week
- In 2018-0783741E5, the CRA comments on how the excluded business might apply to a spouse who worked full-time for the business in prior years but is not currently working.
- The CRA has announced that it is expanding its liaison officer program to provide assistance to incorporated small businesses. Prior to this, only unincorporated small businesses were eligible. https://www.canada.ca/en/revenue-agency/news/2019/05/the-minister-of-national-revenue-announces-expanded-service-to-help-small-businesses.html
Federal income tax
Canada Revenue Agency Documents
Government of Canada
Case (Full Text): 2019 TCC 110, Shaibal Theodore Roy v. Her Majesty the Queen
Shaibal Theodore Roy v. Her Majesty the Queen. Tax Court of Canada, May 9, 2019, 2019 TCC 110. Court File No.: 2017-2709(IT)I. Smith J. Costs – Whether successful appellant entitled to increased award of costs or damages – The taxpayer had appealed, under the Informal Procedure, from a determination in which the Canada Revenue Agency had improperly reduced the amount of his unused registered retirement savings plan (RRSP) contributions. He was successful on that appeal and the Court awarded costs in his favour in the amount of $1,000. The appellant then requested that such costs award be increased and that damages or penalty be assessed against the Crown. The Tax Court of Canada held, however, that while there had been error on the part of the CRA, the appellant was also, by large measure, the author of his own misfortune and that his success in the appeal should not be interpreted as shifting responsibility for his own mistakes on to the CRA. The Court noted as well that an award of costs against the Minister in the amount of $1,000 in the context of an Informal Procedure appeal was “exceptional”. In addition, the appellant had been self-represented and costs were normally awarded only where an appellant is represented by legal counsel. The Court rejected the appellant’s claim for costs as compensation for his time expended on the appeal, noting that any taxpayer who pursues an appeal without legal representation must similarly spend time to do so, without compensation for that time. There was, in the Court’s view, no basis for an increased costs award. Finally, the Court considered the appellant’s request for damages or penalty to imposed on the Crown, and held that it did not have jurisdiction to award damages or impose penalty. The appellant’s request for an increased costs award and for an award of damages or penalty against the Crown was dismissed.
Case (Full Text): 2019 FCA 147, CIBC World Markets Inc. v. Her Majesty the Queen
CIBC World Markets Inc. v. Her Majesty the Queen. Federal Court of Appeal, May 15, 2019, 2019 FCA 147. Court File No. A-170-18.