In Ellis, S. v. the Queen, 2015 TCC 285, the taxpayer appealed an assessment made pursuant to section 160 of the Income Tax Act (the “Act”) in respect of her husband’s taxes and penalties, which included a gross negligence…
In Quinte Children’s Homes Inc. v. M.N.R., 2015 TCC 250, the issue before the Tax Court was whether a worker at Quinte Children’s Homes Inc. (“QCH”) was an independent contractor or employee. QCH provides foster care and treatment for…
In Hall v. R. 2015 TCC 240, the taxpayers were husband and wife who acted as directors of a company in the alarm system business. In late 1990s, the company incurred large expenses and started to experience financial difficulties. …
In 2015-0596921E5, CRA confirmed the view expressed in 2013-0493811C6 that the change-in-use rule in subsection 45(1) should apply only where the use of the property changes from a personal use to an income earning use (and vice versa) and…
In 2015-0575921I7, the CRA announced a change of policy in regards to recapture resulting from revision made to the capital cost of depreciable property acquired during statute-barred years. The prior policy, as stated in paragraph 14 of IT-478R2, was…
In Castro v. The Queen 2015 FCA 225, the Minister argued that inflated donation receipts received by the taxpayers were benefits that disentitled them to charitable tax credits either under section 118.1 because they had no donative intent or…
