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Apprenticeship Job Creation Tax Credit
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A 10-percent non-refundable tax credit was introduced by the 2006 federal budget on salaries and wages paid to apprentices after May 1, 2006 The maximum annual credit is $2,000 per apprentice (on $20,000 of salaries or wages) Unused tax credits can be carried back 3 years and forward 20
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Goods & Services Tax GST Rate Reduction By now you re no doubt aware that the 2006 federal budget reduced the GST rate from seven to six percent effective July 1, 2006
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Court Decisions General AntiAvoidance Rule There were landmark Supreme Court of Canada decisions in the last year which have clearly de ned the criteria that must be applied if the taxman hopes to reassess a taxpayer using the General Anti-Avoidance Rule (GAAR) These cases are: The Queen v Canada Trustco Mortgage Company, and Mathew v The Queen Out of these cases come three distinct tests which must be met for GAAR to apply See Tip 9 for more
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In the case Michael Overs v The Queen, the taxpayer undertook a series of transactions that enabled him to repay a shareholder loan owing to his company with another loan taken out by his wife The Tax Court of Canada ruled that GAAR did not apply, which creates an opportunity for other taxpayers to try something similar where the facts are similar See Tip 48 for the strategy
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Interest Deductions
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The case Jordan B Lipson, Earl Lipson v The Queen is an example of tax planning that just didn t work In this case, the taxpayers entered into a series of transactions designed to create interest deductions on a loan The loan proceeds were ultimately used to purchase a personal residence The Tax Court of Canada ruled that GAAR applied and the interest was not deductible The story may not be over yet, since the taxpayers are appealing this decision to the Federal Court of Appeal
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1 0 1 Ta x S e c r e t s F o r C a n a d i a n s
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Normally, when an employee drives a company car that is available to him or her for personal driving as well as company business, a taxable benefit is received by the employee (see Tip 31) In the case James M MacMillan v The Queen, the Tax Court of Canada ruled that an employerprovided vehicle was not made available to the employee because the vehicle was not available to him for personal use The result No taxable bene t
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Educational and Tuition Fees
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In the case Pirjo Setchell v The Queen, the taxpayer attempted to deduct course fees to upgrade her computer skills in order to nd work as either an employee or an independent contractor She deducted the fees as a business expense The Tax Court of Canada ruled in favour of the taxpayer In Linda E Valente v The Queen, the taxpayer claimed tuition fees for online courses at a foreign university The Tax Court of Canada ruled that the costs were eligible for the tuition tax credit
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Meals and Entertainment
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In the case The Queen v Mark Stapley, the taxpayer attempted to deduct the full amount of food and beverage gift certi cates and entertainment tickets purchased for clients The Federal Court of Appeal ruled that these costs were subject to the 50 percent restriction that applies to most meals and entertainment costs No big surprise here See Tip 43 for more on meals and entertainment costs
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Moving Expenses
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It has been commonly held in the past that the tax law allows a deduction for moving expenses only where a person moves for purposes of a new job or school In the case Jean Graham v The Queen, the taxpayer claimed moving expenses related to a relocation while still working for the same employer albeit in a new job with that employer The Tax Court of Canada allowed the taxpayer to claim these expenses
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