Tom Boddez – Featured Court Cases

Her Majesty the Queen (Appellant) v. Jack Walls and Robert Buvyer (Respondents), 2002 DTC 6964, 2002 SCC 47.  Summary: The issue was whether the reasonable expectation of profit test can be used to deny business losses.

R. (Respondent) v. Ling (Appellant), 2002 DTC 7572, Case Summary. Summary: The issue was how to distinguish a civil audit from a criminal tax investigation, and the resulting implications under the Canadian Charter of Rights.

568864 BC Ltd., 2014 TCC 373. Summary: The issue was whether a loss realized on disposition of a patent obtained from a bankrupt debtor in satisfaction of the debt was a terminal loss. Includes the issue of whether the patent was used for purpose of earning income.

Giovanni Zen (Appellant) v. Her Majesty the Queen (Respondent), 2009 DTC 5156, 2010 FCA 180. Summary: Whether Minister entitled to issue taxpayer RFIs to assist in collection of interest owing on tax already paid by taxpayer — Whether Minister entitled to compliance orders relating to such RFIs — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 160(2), 161(1), 227(10), 227.1(1), 231.2(1), 231.7(1), 232(1) — Federal Courts Rules SOR/2004-283, s. 400(3)(h).

Weyerhaeuser v. Her Majesty the Queen, 2007 DTC 392, 2007 TCC 65. Summary: The issue was the requirement to withhold on payments to non-resident service providers.

James Walker (Appellant) v. Her Majesty the Queen (Respondent), 2007 DTC 334, 2006 TCC 673

Syspro Software Ltd. (Appellant) v. Her Majesty the Queen (Respondent), 2003 DTC 931, 2003 TCC 498. Summary: The issue was whether royalties payable to a non-resident under a license to reproduce and distribute software are subject to withholding tax.