Alex Hibberd

In competing motions to strike pleadings in three related tax appeals concerning dividend rental arrangements, the Appellants moved to strike portions of the Respondent's replies, and the Respondent moved to strike portions of the notices of appeal.

The Tax Court of Canada allowed the Appellants' motion, striking the impugned reply provisions on the basis that they merely restated statutory language without pleading material facts, but granted the Respondent leave to amend.

The Respondent's motion to strike the notices of appeal was denied, as the alternative relief sought by the Appellants was subsumed within the primary issue.

The appellant appealed an assessment and the Minister's refusal to accept a T1 adjustment request for the 2011 taxation year.

The appellant had filed his 2011 return late and sought to adjust an RRSP deduction.

The Minister refused the adjustment and the appellant filed a notice of objection outside the 90-day limit without applying for an extension of time.

The Tax Court quashed the appeal, holding that a valid notice of objection is a condition precedent to an appeal of an assessment, and that the Court lacks jurisdiction to review the Minister's discretionary refusal of a T1 adjustment request.

The appellant built a laneway house on top of a pre-existing detached garage and claimed a new housing rebate under the Excise Tax Act.

The Minister denied the rebate on the basis that the appellant had not made substantial renovations to a housing unit.

The Tax Court of Canada allowed the appeal, finding that the laneway house constituted a newly constructed residential complex rather than a substantial renovation.

The Court concluded that the appellant met all conditions for the rebate, including that the fair market value of the complex was under the statutory threshold, and referred the assessment back to the Minister for reconsideration.