Case information

Constitutional law — Charter of Rights — Right to a fair hearing — Taxpayer challenging tax reassessments related to claimed deductions for office-related and travel-related expenses — Tax Court dismissing taxpayer’s appeals of reassessments — Court of Appeal dismissing taxpayer’s appeal of Tax Court decision — Whether Court of Appeal erred in failing to apply prima facie standard to undisputed evidence — Whether courts below erred in relying on inadmissible, unsworn and untested material — Whether Court of Appeal breached procedural fairness by making adverse credibility findings against taxpayer without evidentiary foundation and absent palpable and overriding error — Whether Court of Appeal erred in refusing to admit fresh evidence — Whether Tax Court erred by ignoring proven evidence and instead accepting known false assumption — Whether Tax Court erred in law by misinterpreting various legislative provisions — Whether Tax Court erred in basing its decision on absence of records — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), ss. 8(1), 8(13).

Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.

The applicant sought to appeal tax reassessments issued against him for the 2015-2018 taxation years. The reassessments in question had reduced or denied certain travel-related expenses and home-office expenses that he had claimed in respect of his employment during those years.

The Tax Court of Canada dismissed the applicant’s appeals from the reassessments. The Federal Court of Appeal dismissed the applicant’s appeal from the Tax Court decision.