Full-text search of the complete Tax Court of Canada decision library. For tax lawyers and CPAs handling objections, appeals, and CRA assessments.
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A GST reassessment, a shareholder benefit argument, a net worth assessment — the precedents you need are narrow and buried in thousands of decisions.
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Appellant challenged net worth assessment for 2015-2017 taxation years. Discrepancies in lifestyle expenses. Appeal allowed in part — CRA overestimated unreported income by $34,000.
Shareholder benefit assessment upheld. Corporate vehicle used for personal travel — CRA correctly applied s.15(1). Logbook evidence insufficient.
GST/HST reassessment — commercial activity determination. Appellant's rental property held to be commercial. Input tax credits allowed. Appeal granted.
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