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Ludmer c. Attorney General of Canada, 2018 QCCS 3381 (CanLII)- Court awarded damages for Taxpayer for abusive audit by CRA

Summary : In 2005, the Canadian Revenue Agency (CRA) launched the Related Party Initiative (RPI), more commonly referred to as the High-Net-Worth Project or the Billionaire’s Audit. The objective of the RPI is to target high net worth individuals who have been identified by...

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The execution of the work by the sole director and shareholder of the corporation does not necessarily carry his personal liability

The execution of the work by the sole director and shareholder of the corporation does not necessarily carry his personal liability.L’exécution des travaux par l’actionnaire et administrateur unique de la société n’entraîne pas nécessairement sa responsabilité personnelle.Lemay c. Plomberie Cible X inc., 2013 QCCQ...

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Clergy residence deduction

Keith Abrahams v. Her Majesty the Queen Neutral Citation: 2013 TCC 391 Tax Court of Canada Date: December 6, 2013 Docket No. 2012-3500(IT)I Ordained pastor ministering to congregation entitled to clergy residence deduction — Income Tax Act, RSC 1985, c. 1 (5th Supp.), s....

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Punitive Damages Against Revenu QUÉBEC

PUNITIVE DAMAGES AGAINST REVENU QUÉBEC On October 23, 2013, an unprecedented judgment of the Cour superiéure du Québec (QCCS) in Groupe Enico (2013 QCCS 5189) granted some $4 million in damages to two taxpayers that under- went an abusive audit. The court found that...

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