Christopher Ware

The appellant appealed the reassessments of his 2015 and 2016 taxation years, which denied his claimed employment expenses for an assistant's salary paid to family members, motor vehicle expenses, and office supplies.

The Tax Court of Canada dismissed the appeal, finding that the appellant failed to provide the required T2200 forms signed by his employer, lacked documentary evidence of actual salary payments, and improperly claimed capital assets as office supplies.

The appellant's agent requested an adjournment on the day of the hearing, claiming he had not received the respondent's documents.

The Court found the agent had previously acknowledged receiving the documents and was unprepared to proceed.

The adjournment was granted sine die, but costs of $870 were awarded to the respondent because the agent's actions unduly delayed the prompt and effective resolution of the appeal.

The Appellant appealed reassessments for the 2013, 2014, and 2015 taxation years imposing penalties under paragraphs 162(7)(a) and 162(10)(a) of the Income Tax Act for failing to file T1135 forms regarding a Bank of China account.

The Tax Court of Canada found that the Appellant was merely a nominee and held legal title to the account, while his father was the beneficial owner who funded and controlled it.

Consequently, the Appellant had no obligation to file the forms.

The appeal was allowed and the penalties were vacated.

The appellant appealed assessments denying Input Tax Credits (ITCs) claimed for his horse farming operation under the Excise Tax Act.

The Minister disallowed the ITCs on the basis that the appellant did not carry on the farm business with a reasonable expectation of profit, and thus it was not a commercial activity.

The Tax Court of Canada applied the Moldowan criteria, noting a consistent history of significant farming losses and a lack of financial records or business planning.

The Court concluded the appellant failed to demonstrate a reasonable expectation of profit, and dismissed the appeals without costs.

The corporate appellant appealed assessments disallowing investment tax credits claimed for scientific research and experimental development (SR&ED) in its 2013 and 2014 taxation years.

The appellant sought to develop a process to remanufacture used electronic and mechanical fuel injectors.

The Tax Court of Canada dismissed the appeals, finding that the appellant failed to demonstrate technological uncertainty, did not formulate or test hypotheses according to the scientific method, and failed to keep detailed records of its testing as required by the Northwest Hydraulic criteria.