Repeated Failure-To-File Penalty: Scope Narrowed

Michelle Moriartey

A repeat late filer may be assessed a penalty of up to 50 percent of the income tax payable that was unpaid when the return was due. However, in Hughes v. The Queen (2017 TCC 95; informal procedure), the court held that the penalty does not apply when the taxpayer files the return within the time period set out in the demand to file. This is a marked departure from the CRA's administrative practice to date. Hughes could be the basis for the filing of a notice of objection with respect to recent applications of this penalty to clients, particularly since the onus is on the minister to prove that the penalty has…

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Foreign Rectification Orders

Foreign Rectification Orders[1] In Canadian Forest Navigation Co. Ltd. v. The Queen (2016 TCC 43), the court found that the minister was not bound by rectification orders granted to a taxpayer by foreign courts. The court noted that the taxpayer has two…

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The Taxation of Medical Marihuana: Goods and Services Tax, Harmonized Sales Tax and Provincial Sales Tax (British Columbia)

Alistair G. Campbell

A.     INTRODUCTION   The purpose of this paper is to address the application of the federal Goods and Services Tax (“GST”), Harmonized Sales Tax (“HST”) and British Columbia provincial sales tax (“PST”) to sales of medical marihuana.[2] …

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