2 total
Appeal dismissed; taxpayer's consulting and management services constituted a personal services business ineligible for small business deduction.
The Appellant appealed reassessments denying its claim for the small business deduction on the basis that it carried on a personal services business.
The Appellant argued it was associated with the companies to which it provided services, which would exempt it from the personal services business rules but still deny the small business deduction, in an attempt to claim the general rate reduction.
The Tax Court of Canada found that the Appellant was not associated with the client companies and that the profit-sharing revenue it received was income from a personal services business.
The appeal was dismissed.
Court strikes disclosure from closed parenting coordination process materials.
In a family law proceeding involving competing motions to change a prior consent order, the applicant brought a motion to strike portions of the respondent’s motion to change materials that disclosed information from a parenting coordination process.
Although the original court order contemplated an open parenting coordination process, the parties subsequently agreed with the parenting coordinator to conduct the process on a closed basis.
The respondent argued that disclosure was permissible because the closed process conflicted with the prior order.
The court held that parenting coordination derives its authority from the parties’ consent and constitutes a form of secondary arbitration under the Family Law Act and the Arbitration Act.
Because the parties consented to a closed process, the respondent could not unilaterally disclose information arising from it, and the impugned portions of the materials were struck with costs.
