Andrée-Anne Lavoie

The appellants appealed reassessments and redeterminations for the 2005, 2006, and 2007 taxation years.

The first appellant challenged the computation of capital cost allowance for a vehicle and penalties under subsection 163(2) of the Income Tax Act following a prior judgment.

The second appellant challenged the computation of the Canada Child Tax Benefit, arguing shared custody was not considered.

The Tax Court of Canada found that the Minister correctly computed the depreciation and minimum penalties, and properly accounted for shared custody.

The appeals were dismissed without costs.

The Appellant appealed reassessments denying input tax credits (ITCs) and imposing gross negligence penalties for GST/HST paid to independent contractors.

The Tax Court of Canada allowed the appeal, finding that while the Appellant was not entitled to ITCs for payments to unregistered subcontractors due to missing registration numbers, it was entitled to have the amounts applied as a rebate to reduce its net tax.

The Court also found the 2010-2012 reassessments were statute-barred as there was no misrepresentation attributable to neglect, carelessness, or wilful default, and cancelled the section 285 penalties for 2009 as the Appellant did not act knowingly or with gross negligence.