Niloofar Sharif

The Appellant appealed the Minister's denial of a medical expense tax credit for the purchase of a $53,673.87 exercise pool for his son, who has Duchenne Muscular Dystrophy.

The Tax Court of Canada dismissed the appeal, finding that the pool did not qualify as a medical device under Regulation 5700 and was of a type normally incurred by persons with normal physical development, thus failing the requirements of section 118.2(2)(l.2)(ii) of the Income Tax Act.

The corporate appellant, which operated a sushi restaurant, and its sole shareholder appealed reassessments for unreported income, unremitted GST/HST, shareholder benefits, and gross negligence and electronic sales suppression penalties.

The CRA conducted an audit and determined through a cash tender analysis that the restaurant's point-of-sale system had been manipulated to suppress cash sales.

The Tax Court of Canada dismissed the appeals, finding that the appellants failed to demolish the Minister's assumptions.

The Court upheld the use of the alternative assessment technique, the reopening of a statute-barred year, and the imposition of gross negligence and electronic sales suppression penalties.

The Appellant withdrew its EI and CPP appeals, resulting in their dismissal.

The Appellant subsequently brought a motion to set aside the dismissals, arguing it only learned after withdrawing the appeals that withholdings and interest were still owing.

The Tax Court of Canada dismissed the motion, finding that the Appellant failed to establish that the fact that amounts were still owing could not have been discovered with reasonable diligence prior to withdrawing the appeals.