Vivian Esper

The appellant appealed reassessments disallowing charitable donation tax credits for the 2002 and 2003 taxation years.

The appellant participated in a leveraged donation program where he received interest-free loans for 80% of his purported donations.

The Tax Court of Canada found that the appellant received a significant benefit in the form of the interest-free loans, which vitiated the donative intent required for a valid gift under the Income Tax Act.

The appeal was dismissed.

The appellant, a special effects company, appealed the Minister's decisions that certain workers were engaged in insurable and pensionable employment.

The Tax Court allowed the appeals, finding that the workers were independent contractors based on the common intention of the parties and the Wiebe Door factors, including the workers' freedom to accept or reject projects and work for other shops.