James Whittier

The appellant appealed the Minister's assessment denying charitable donation credits claimed for the 2007 taxation year in connection with the Global Learning and Gifting Initiative (GLGI) leveraged donation scheme.

The Tax Court of Canada dismissed the appeal, finding that the appellant lacked donative intent and was wilfully blind to the fiscal realities of the scheme.

The Court also rejected the appellant's arguments regarding the validity of the trust, the CRA's duty to warn, and allegations of systemic racism and harassment, noting it lacked jurisdiction over several of these claims.

The appellant appealed the Minister's determination denying her the disability tax credit for the 2022 taxation year.

The appellant suffers from multiple chemical sensitivity, which severely restricts her daily activities.

However, the medical certificate provided by her medical practitioner did not certify that the effects of her impairment markedly restricted her ability to perform basic activities of daily living.

The Tax Court of Canada dismissed the appeal, holding that a positive medical certificate is a mandatory prerequisite for the credit.

The appellant appealed assessments for director's liability under the Income Tax Act and Excise Tax Act for unremitted source deductions and uncollected GST by a corporation of which he was the sole director.

The appellant argued a due diligence defence, citing a protracted legal dispute and lockout involving related operating companies.

The Tax Court of Canada dismissed the appeals, finding that the corporation in question acted merely as a conduit for the appellant's remuneration and had no assets or business affected by the lockout.

The appellant failed to take any steps to prevent or correct the failure to remit the amounts owed to the Crown.