Ronald MacPhee

The respondent brought a motion to quash the appeal on the basis that the appellant, a dissolved corporation, lacked the capacity to initiate the appeal.

The appellant's corporate status was dissolved in April 2017, and the notice of appeal was filed in May 2017.

The Tax Court held that filing a notice of appeal constitutes the initiation of a legal proceeding, which a dissolved corporation cannot do under the Manitoba Corporations Act.

The motion was allowed and the appeal was quashed.

The appellant appealed a reassessment denying his claim for charitable tax credits for a $5,000 cash gift and a $25,056 gift-in-kind made through the Global Learning Gifting Initiative Program.

The Tax Court of Canada dismissed the appeal, finding that the appellant failed to demolish the Minister's assumptions and lacked the requisite donative intent.

The court concluded that the appellant participated in the arrangement with the expectation of receiving tax benefits exceeding his cash contribution, thereby enriching himself rather than impoverishing himself.

The appellant appealed the Minister's decision regarding the calculation of his Guaranteed Income Supplement (GIS) benefits under the Old Age Security Act.

Due to a previous CRA error denying a medical expense claim, the appellant was forced to withdraw funds from his RRSP to meet living expenses.

This withdrawal increased his income for the base calendar year above the allowable threshold, resulting in the denial of his GIS entitlement for the subsequent payment period.

The Tax Court of Canada dismissed the appeal, finding that under the Old Age Security Act and the Income Tax Act, RRSP withdrawals must be included in the calculation of income, despite the unfortunate circumstances caused by the CRA's initial error.