Timothy Fitzsimmons

Timothy Fitzsimmons

Dentons

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Communications With Experts: Moore v. Getahun and the Advocates’ Society Report

An expert does not draft his/her report in a vacuum. Communication with counsel is required. Ultimately, an expert must provide independent and objective evidence at a hearing. So the question arises as to what amount of...more

7/18/2014 - Canada Subject Matter Experts Tax Court

CRA: Tax treatment of Ponzi scheme investments

We have previously written about court decisions on the tax results arising from taxpayers’ (failed) investments in Ponzi schemes (see our posts on Roszko v. The Queen (2014 TCC 59), Johnson v. The Queen (2011 TCC 54) and...more

7/11/2014 - CRA Ponzi Scheme

Health Quest: Appeal allowed where Crown failed to properly plead assumptions

What is the result of the Crown’s failure to properly plead its assumptions in the Reply? This issue was considered by the Tax Court in Health Quest Inc. v. The Queen (2014 TCC 211) in which the Crown’s Reply included...more

7/10/2014 - Audits Canada Corporate Taxes Tax Court

Van Helden: Private Piano Lessons Not Eligible for Tuition Tax Credit

Under subsection 118.5(1) of the Income Tax Act, an individual taxpayer may claim a tax credit in respect of certain qualifying tuition fees. Pursuant to paragraph 118.5(1)(a), the following requirements apply: (i) the...more

6/17/2014 - Canada Qualified Tuition Expenses Tax Credits Tuition

FCA Warns Parties on Adjournment Requests

In recent years the Tax Court of Canada has strictly applied the requirements for adjournments and timetable amendments as described in the Court’s Practice Note No. 14. We understand this may have been prompted by a practice...more

6/16/2014 - Adjournment Appeals Canada Tax Court Time Extensions

Morris Meadows: Judge Declines Job Offer and Workers Were Employees

In Morris Meadows Country Holidays and Seminars Ltd. v. M.N.R. (2014 TCC 191), the Tax Court considered whether certain workers were employees or independent contractors....more

6/11/2014 - Canada Classification Employer Liability Issues Independent Contractors Job Offers Misclassification

Bakorp: Appeal Dismissed For Failure To Comply With Large Corporations Rules

In Bakorp Management Ltd. v. The Queen (2014 FCA 104), the Federal Court of Appeal upheld a decision of the Tax Court dismissing the taxpayer’s appeal for failure to comply with the rules relating to objections and appeals...more

5/7/2014 - Administrative Appeals Appeals Corporate Taxes Tax Court UK

More Guidance From The CRA On Bitcoin Activities And Transactions

Following the recent IRS publication on the U.S. tax treatment of bitcoin activities and transactions, the CRA has issued further guidance on the Canadian tax issues arising in respect of the virtual currency....more

4/25/2014 - Bitcoins Canada CRA IRS

There’s A Litigation App For That?

We were intrigued to learn that KosInteractive LLC has created the U.S. “Fed Courts” app for Android and Apple devices which contains helpful information about U.S. federal courts rules of procedure and court information. The...more

3/26/2014 - Mobile Apps

CRA Provides Update On NPO Project

In 2009, the CRA commenced a broad review of the non-profit organization sector. You or your clients may have received a CRA questionnaire asking that the NPO provide information or documents in respect of its structure,...more

3/7/2014 - Canada Charitable Organizations CRA Non-Profits

Tax Court Rules Amounts Paid Out Of Ponzi Scheme Not Taxable

The tax treatment of amounts paid out of failed Ponzi schemes is once again in the news. In Roszko v. The Queen (2014 TCC 59), the Tax Court of Canada allowed the taxpayer’s appeal and held that amounts paid out of a...more

3/5/2014 - Canada Income Taxes Ponzi Scheme

Bitcoins: More Guidance From The CRA

Tax authorities around the world continue to wrestle with the tax issues arising from the use and sale of Bitcoin currency. Sweden recently announced that it will treat Bitcoin as an asset, and Finland has stated that it will...more

1/23/2014 - Bitcoins Canada Virtual Currency

Supreme Court Of Canada To Release Two Decisions On Tax And Rectification

On Thursday November 28, the Supreme Court of Canada will release its decisions in the companion cases of Agence du Revenu du Québec v. Services Environnementaux AES Inc., et al. (Docket #34235) and Agence du Revenu du Québec...more

11/27/2013 - Canada SCC

CRA Considers Tax Treatment Of Crowdfunding

Hot on the heels of the CRA’s recent publication of a “fact sheet” on its views on the tax treatment of Bitcoin currency (which has been in the news recently), the CRA has published two technical interpretations on the tax...more

11/22/2013 - Corporate Contributions CRA Crowdfunding Entrepreneurs Gift Tax Income Taxes Loans Small Business Startups

The Tax Court Of Canada And The World Of Opera

Moliere once said, “Of all the noises known to man, opera is the most expensive.” In Knapik-Sztramko v. The Queen (2013-799(IT)I, October 17, 2013), the Tax Court of Canada managed to reduce some of that cost, at least...more

10/22/2013 - Canada Income Taxes Prizes

Unhappy Returns? The CRA Interprets Subsection 220(3) Of The Income Tax Act

In CRA Document No. 2013-0487181I7 “Extension of the reassessment period” (July 12, 2013), the CRA was asked to provide its views on the operation of subsection 220(3) of the Income Tax Act. ...more

9/25/2013 - Canada CRA Income Tax Act

Take A Chance: Judicial Review Of The CRA’s Discretionary Power Under S. 152(4.2) Of The Income Tax Act

In Radonjic v. The Queen (2013 FC 916), the taxpayer brought an application for judicial review of the CRA’s refusal to make certain adjustments to the taxpayer’s tax returns after the normal reassessment period had...more

9/25/2013 - Canada CRA Income Tax Act

Is A Graduate Student Performing Research An Employee?

In Rizak v. M.N.R. (2013 TCC 273), the Tax Court of Canada considered this question and determined, on the facts, that a graduate student performing research at the University of British Columbia was an employee for the...more

9/13/2013 - Canada Classification Full-Time Employees Students

Canada’s Taxpayer Ombudsman Addresses Fear Of Reprisal

In the August 2013 edition of Perspectives, Taxpayer Ombudsman J. Paul Dubé highlighted the recent addition of Article 16 to the Taxpayers’ Bill of Rights protecting taxpayers against any possibility of reprisals by the...more

9/2/2013 - CRA

Canada Revenue Agency Provides Update On Rulings And GAAR At Toronto Centre CRA & Professionals Group Breakfast Seminar

On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the Income Tax Rulings Directorate and (b) the process through which the General...more

6/7/2013 - Canada CRA GAAR Income Taxes

Just As Intended: 1392644 Ontario Inc. et. al. v. The Queen

The role of intent in the determination of whether a worker is an employee or independent contractor has taken on greater significance in the last decade or so....more

6/5/2013 - Canada Classification Independent Contractors

FCA Provides Guidance On Role Of Intent In Determining Status Of Worker

The role of intent in the determination of whether a worker is an employee or independent contractor has taken on greater significance in the last decade or so. However, despite a series of decisions on the issue from the Tax...more

4/9/2013 - Appeals Employee Rights Employment Contract Independent Contractors Intent of the Parties

22 Results
|
View per page
Page: of 1