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Respondent's motion to amend its Reply to add an alternative transfer pricing argument granted.
The Respondent moved to amend its Amended Reply to add an alternative transfer pricing argument under paragraphs 247(2)(a) and (c) of the Income Tax Act.
The Tax Court granted the motion, finding that the amendment would assist in determining the real questions in controversy and would not cause non-compensable prejudice to the Appellant.
The Appellant was awarded costs for the motion and any additional pre-trial steps required.
Director's appeals from assessments for unremitted source deductions dismissed; due diligence defence not established.
The appellant appealed assessments for unremitted source deductions of a craft brewery corporation of which he was a director.
He argued he had resigned outside the two-year limitation period and had exercised due diligence.
The Tax Court of Canada found that his resignation was only effective when provided in writing to the company's lawyer, which fell within the two-year limitation period.
The Court also held that the appellant failed to establish the due diligence defence, as his inquiries were not directed at preventing the failure to remit.
The appeals were dismissed.
Appeal for input tax credits dismissed as the corporation did not acquire the vehicles.
The Appellant, a personal real estate corporation, appealed the Minister's denial of input tax credits (ITCs) for the purchase of two vehicles.
The vehicles were purchased by the Appellant's sole shareholder and director prior to the corporation's incorporation.
The Tax Court of Canada dismissed the appeal, finding that the Appellant did not acquire the vehicles, was not liable to pay the GST/HST, and did not pay the GST/HST.
The Court also rejected the argument that the vehicles should be considered corporate assets due to the Appellant's status as a personal real estate corporation, affirming the separate legal personality of the corporation and its shareholder.
