What kinds of cases are you looking for?    < Previous Case Collections — holding off on collecting on incorrect GST/HST assessmentGST/HST — Advertising servicesGST — air travel commissionsGST — builder built home for personal useGST — builder of new home was not who CRA thought it wasGST/HST — Cancelling interest on "wash transaction"GST — cleaning up years of failure to charge GST on management feesGST — community centre constructionGST/HST — convincing CRA that it was too late to assessGST — corporation providing health care servicesGST/HST — credit for net tax wrongly remittedGST — dental clinicGST — directors' liability (car dealership)GST — directors' liability (company dissolved)GST — director's liability (construction contractor)GST — director's liability (corporate lawyer)GST — directors' liability (person never agreed to be a director)GST — directors' liability (public company)GST — director's liability (restaurant owner)GST — directors' liability assessment — individual was never a directorGST — employee rebate more than 10 years backGST/HST — exported goodsGST/HST — fixing a failed voluntary disclosureGST — full input tax credits allowedGST — getting CRA to honour a retroactive registrationGST — golf club membershipsGST — home renovation was not substantial renovationGST — input tax credits allowed without documentationGST/HST — input tax credits for GST incurred before registrationGST/HST — input tax credits for joint venture investmentGST/HST — input tax credits for legal fees on selling company sharesGST — input tax credits justifiedGST/HST — input tax credits on bulk purchases of iPhonesGST/HST — input tax credits on inputs to exempt suppliesGST — input tax credits on land held for developmentGST/HST — input tax credits where CRA had cancelled supplier's GST registrationGST — interest reduced to reflect offsetting rebateGST — liability of charitable institution for unremitted GSTGST/HST — litigation over real estate purchaseGST — medical devicesGST — miscellaneous adjustmentsGST/HST — new housing rebateGST/HST — net tax refund approvedGST/HST — no "substantial renovation" of apartment buildingGST — partnership assessment was out of timeGST — purchase of real estateGST/HST — purchases by President as agentGST — rebate for ship towed out of the countryGST/HST — rebate to builder of student residenceGST — recognizing when a second objection had to be filedGST/HST — recovering HST not paid on sales incentivesGST/HST — recovering tax from customers after CRA assessmentGST — reducing assessment by almost 90%GST/HST — reducing assessment on self-supply of new homeGST — registrants were not associatedGST — reopening audit after expiry of appeal periodGST — retroactively deeming a business to be GST-registeredGST — sales of condominiumsGST — school board's liability eliminatedGST — services to insolvent companies were zero-ratedGST/HST — services to US company were zero-ratedGST/HST — services were zero-ratedGST — stopping a client from being driven out of businessGST — summer camp teaching English as a second language was exemptGST — tax on purchase of commercial propertyGST — tire installer neglecting to bill GSTGST — townhouse renovationsGST/HST — valuation of student residenceGST — voluntary disclosure — negotiating interest relief and income tax offsetGST — voluntary disclosure acceptedGST — voluntary disclosure of GST collected on commercial rentsGST — voluntary disclosure of management feesGST — waiver of interestGST — waiver of interest and penaltyGST — waiver of penaltyGST — wash transactionGST — were courses educational or recreational?PST — director's liabilityPST — directors' liability (car dealership)PST — directors' liability re data conversion projectPST — eliminating assessment for tax collected by franchisorPST — invoices written up incorrectlyPST — reducing tax on sale of book with CD-ROMPST — refund of tax on supermarket constructionIncome tax — $2 million payment on retirement was tax-freeIncome tax — another refund where return filed lateIncome tax — assessment for transfer by tax debtorIncome tax — auditor demanding too muchIncome tax — builder built home as personal residenceIncome tax — cancelling source deductions assessmentIncome tax — capital gains vs. incomeIncome tax — charitable donation of kidney beansIncome tax — charitable donation to US religious schoolIncome tax — child support deductionIncome tax — claiming business losses from past yearsIncome tax — companies were not carrying on Personal Services BusinessIncome tax — corporation was bare trusteeIncome tax — costs of mother's Notice of Objection deductibleIncome tax — CRA chasing widow for deceased's RRSPIncome tax — deduction for Power of Attorney feesIncome tax — donations to suspect charity allowedIncome tax — expenses against unreported incomeIncome tax — expenses of setting up a film shelterIncome tax — general anti-avoidance ruleIncome tax — getting the $500,000 capital gains exemptionIncome tax — getting Third Level Fairness reviewIncome tax — income from UN agency was tax-freeIncome tax — income not earned personallyIncome tax — intercompany charges deductibleIncome tax — liability of deceased's estate for UK pension incomeIncome tax — no tax on litigation settlementIncome tax — officers of company were acting as outside sales reps, not employeesIncome tax — over-intrusive auditIncome tax — professional fees deduction allowedIncome tax — refunds where returns filed lateIncome tax — "reserve" was not a reserveIncome tax — RRSP on deathIncome tax — sale of condo was not a "flip" for profitIncome tax — tax savings on selling homeIncome tax — taxpayer did not realize she was non-resident and exempt from Canadian taxIncome tax — trust for disabled childIncome tax — voluntary disclosureIncome tax — wages of family members were deductibleIncome tax — waiver of TFSA penalty taxIncome tax — withholding tax on deemed dividendIncome tax and GST — real estate agent's business expensesCollections — execution preventing sale of propertyPayroll withholdings — directors' liability (company dissolved)Payroll withholdings — directors' liability (public company)Payroll withholdings — penalty for late remittanceYour problem goes here Next Case > Income tax — another refund where return filed late My client was a large U.S. company with a division in Canada. In its taxation year ended March 31, 1998, it paid instalments of almost $250,000 towards its Canadian federal corporate income tax. Because of delays in resolving a Revenue Canada audit of earlier taxation years (which affected balances being carried forward to 1998), the company did not file its Canadian income tax return for the 1997-98 year until September 2001. When it did, it had no tax owing for the year. The Canada Customs & Revenue Agency issued a Notice of Assessment showing that the company was entitled to a refund of $250,000. However, it refused to pay the refund because subsection 164(3) of the Income Tax Act provides for a refund to be paid only if the tax return is filed within 3 years of the taxation year end. I had solved this problem for another company in the past (see "Income tax — refund where returns filed late"), and had explained the solution in my Notes to subsection 164(3) in the Practitioner's Income Tax Act. The company's tax manager read my Notes and asked the CCRA to transfer the refund balance to another year as explained in my Notes. The CCRA refused, based on an interpretation from Headquarters that disagreed with my published Notes. The company approached me for help. I wrote to the Director of the CCRA's International Tax Services Office, explaining the situation in detail. The delay had resulted from the length of time the CCRA had taken to audit earlier years. I explained carefully that the CCRA needed to make it clear, in writing, why it was refusing to transfer the balance to another year. If the CCRA determined it did not have legal authority to do so, the company would seek judicial review in the Federal Court of that determination, since in my view it was legally wrong. I explained carefully why the interpretation from Headquarters was technically flawed, using supporting material from the case law, the Department of Finance and the history of the legislation. I also provided detailed submissions to show that it would be appropriate for the CCRA to exercise its discretion to transfer the balance, and that this would be consistent with the CCRA's treatment of my previous client. The company had acted reasonably throughout, had voluntarily paid the instalments in question, and should not be punished for doing so. The CCRA agreed, and the company received its $250,000 refund. Money recovered! (2002)