The CRA is appealing. Milot says the tax agency should punish Canadians who abuse the system, but there should be room for discretion. He calls the law "arcane" when it comes to penalties. But instead, the CRA often applies these penalties automatically. That is wrong, and it must stop.
According to court records, Stancer and her co-accused, Deanna Lynn LaValley, prepared tax records for clients using a technique known as "the remedy. The scheme involved obtaining a business number for people regardless of whether they actually had a business.
DeMara staff would then add up all of a client's personal expenses and debts, including credit card bills, mortgage payments, grocery, household, repair and insurance bills and — essentially — claim them as expenses and capital losses for the non-existent business. I call it shooting fish in a barrel. Bowker's husband used to file his wife's tax returns but went with DeMara Consulting on the advice of a friend in Bowker testified that the couple "would have run the other way" if they thought the firm were so-called de-taxers who "want to avoid paying taxes.
Instead, they drove to Vernon to check out DeMara's offices, where Bowker said they saw "a little bit of a welcome area, reception area, and a few — a number of people sitting at desks.
Bowker claimed she never saw what was in the return because her husband handled all the correspondence with the tax consultant. The Crown claimed Bowker ignored "red flags" that should have tipped her to the fact something fishy was going on, such as the magnitude of the refund she was seeking and the fact that she was asked to apply for a business number.
But Bowker said she trusted her husband. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles.
If you have specific legal questions you should consult a lawyer. At common law, the Crown has no direct liability in tort. Tort claims against the Crown are creatures of statute, and generally require a cognizable claim against a Crown servant or agent for which the Crown is vicariously liable: Proceedings Against the Crown Act, R.
There is no filing fee for appeals instituted under the Informal Procedure. However, there is a filing fee for appeals instituted under the General Procedure. The filing fee is based on the amount in dispute. See also. Related Post. Disclaimer: "This article provides information of a general nature only. Frequently Asked Questions.
What does the Tax Court of Canada do? What is the monetary limit for civil claims brought before the Ontario Small Claims Court? Can the Crown be sued in tort? Does the Tax Court of Canada charge a filing fee for appeals? Is there a deadline for filing an appeal with the Tax Court of Canada? Looking for Tax Assistance? We are a Toronto tax law firm with a Canada wide full service income tax law practice.
Documents in the possession, control or power of the party. Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. Give the present location of each document. Documents in the possession, control or power of the party that the party does not object to producing for inspection.
Documents that are or were in the possession, control or power of the party that the party objects to producing on the grounds that. State ground of objection. State when and how possession or control of or power over each document was lost, and give the present location of each document. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this proceeding that are or have been in my possession, control or power.
This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this action that are or have been in the possession, control or power of the corporation or the Canada Revenue Agency. To be used only for a party to the proceeding, a person to be examined for discovery or on behalf or in place of a party or a person to be cross-examined on an affidavit.
For the examination of any other person, use a subpoena Form 4. If further attendance is required, you will be entitled to additional fees and expenses. You are also authorized, on consent of the parties, to take the evidence of any other witnesses who may be found in name of Province, State or Country, etc.
You are to send to this Court a transcript of the evidence taken, together with this commission, forthwith after the transcript is completed. In carrying out this commission, you are to follow the terms of the attached direction and the instructions contained in this commission. You may do so before any person authorized by Part III of the Canada Evidence Act , a copy of which is attached, to take affidavits or administer oaths or affirmations outside Canada.
I, , swear or affirm that I will, according to the best of my skill and knowledge, truly and faithfully and without partiality to any of the parties to this proceeding, take the evidence of every witness examined under this commission, and cause the evidence to be transcribed and forwarded to the Court. In an oath, conclude: So help me God.
Sworn or Affirmed before me at the City, Town, etc. You are to administer the following oath or affirmation to the person who records and transcribes the evidence:.
You swear or affirm that you will truly and faithfully record and transcribe all questions put to all witnesses and their answers in accordance with the directions of the commissioner.
In an oath, conclude: So help you God. On consent of the parties, or where the order for this commission provides for it, the examination may be recorded by videotape or other similar means. You swear or affirm that the evidence to be given by you touching the matters in question between the parties to this proceeding shall be the truth, the whole truth, and nothing but the truth. You are to administer the following oath or affirmation to the interpreter:. You swear or affirm that you understand the language and the language in which the examination is to be conducted and that you will truly interpret the oath or affirmation to the witness, all questions put to the witness and the answers of the witness, to the best of your skill and understanding.
You are to complete the certificate set out below, and mail this commission, the transcript, the exhibits and any videotape or other recording of the examination to the Registry of the Court where the commission was issued.
You are to keep a copy of the transcript and, where practical, a copy of the exhibits until the Court disposes of this proceeding. Forthwith after you mail this commission and the accompanying material to the Registry of the Court, you are to notify the parties who appeared at the examination that you have done so. I, , certify that:. YOU ARE REQUESTED, in furtherance of justice, to cause name of witness and, on consent of the parties, any other witnesses who may be found in your jurisdiction to appear before the commissioner by the means ordinarily used in your jurisdiction, if necessary to secure attendance, and to answer questions under oath or affirmation where desired, add: and to bring to and produce at the examination the following documents and things: Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.
Name of Judge Day and date direction made. THIS COURT DIRECTS that the Registrar prepare and issue a commission naming name , of address , as commissioner to take the evidence of the witness name of witness in name of Province, State or Country where the direction is made under sections to , add and, on consent of the parties, any other witness who may be found there for use at the hearing or on examination for discovery, etc.
The identify examining party has chosen to examine the identify person to be examined for discovery where the person is not a party, state whether the person is examined on behalf or in place of or in addition to a party or under a Court direction by written questions and requires that the following questions be answered by affidavit in Form prescribed by the Tax Court of Canada Rules General Procedure , and served within thirty days after service of these questions.
The identify examining party requires that the identify person to be examined answer the following further questions by affidavit in Form prescribed by such rules, and serve them within thirty days after service of these questions. Where the questions are a further list under section , number the questions in sequence following the last question of the previous list. Where the deponent objects to answering a questions, state: I object to answering this question on the ground that it is irrelevant to the matters in issue or that the information sought is privileged because specify or as may be.
The parties hereby represent that this appeal is ready for hearing and jointly apply to the Registrar to fix a time and place for the hearing. The person who can answer any inquiries about the convenience or acceptability of other dates or places for the hearing,. Dated at this day of Note: It is recommended that the Registrar be consulted regarding available dates before this application is submitted.
Specify whether the document is an original or a copy and, where the document is a copy of a letter, telegram or telecommunication, or a fax state the nature of the document. Attached to this request is a copy of each of the documents referred to above.
0コメント