Ontario Superior Court of Justice

Northcut v. Ontario (Minister of Finance), 184-17

The Minister raised a director’s liability assessment for unpaid taxes under the Retail Sales Tax Act. The taxpayer had effectively resigned more than two years prior to the aforementioned assessment being issued. By way of consent, the Minister vacated the assessment and revoked all legal action.

Tax Court of Canada

Juriansz v. HMQ, 2015-3945(IT)G

The Appellant was audited by the CRA for the disposition of two properties and the Minister erroneously concluded that both were sold on account of business. Furthermore, the Minister imposed gross negligence penalties for failing to report the above. RKTL successfully negotiated an early resolution wherein our client was entitled to the principle exemption on one of the properties and the other disposition was on account of capital. The gross negligence penalties were vacated and the GST/HST implications were removed entirely.

Sakaria v. HMQ, 2016-237(IT)G

The Canada Revenue Agency issued an assessment, pursuant to subsection 160(2) of the Income Tax Act, against the taxpayer for an unpaid tax liability of a relative. In exchange for title to a property, the taxpayer forgave previous loans that were advanced. The Tax Court of Canada agreed that debt forgiveness was valid consideration and as such the appeal was allowed, significantly reducing the assessed tax liability.

Chan v. HMQ, 2016-5049(IT)G

The taxpayer came to us in 2016 after the Canada Revenue Agency reassessed him based on the purchase and sale of a home. The CRA disallowed his Principal Residence claim, and reassessed him charging him for business income and gross negligence penalties because he had only lived in the home for a few months. The amount owing was $75,000. Rosen Kirshen Tax Law filed a Notice of Appeal in the Tax Court of Canada, and aggressively pursued the case knowing that he should be entitled to the Principal Residence Exemption. A few weeks before trial, we were successful in overturning the CRA decision. He has now been reassessed owing no taxes or penalties and is being allowed his Principal Residence Claim.