There was third party evidence of taxes, interests, costs and insurance expenses

Tax - Income tax - Business and property income

Taxpayer owned bed and breakfast (B&B) business and had failed to file income tax returns for taxation years 2009 to 2015. Taxpayer no longer owned B&B business, nor property from which business was operated, as it was subject to mortgagee’s final order of foreclosure. Minister assessed taxpayer as non-filer and ascribed gross income of $30,000 for each assessed year. Taxpayer appealed. Appeal allowed. There was third party evidence of taxes, interests, costs and insurance expenses incurred by taxpayer for each assessed year based on mortgagee’s summary judgment motion of 2016. It was concluded that 50 per cent deduction of these expenses were business related and should be allowed, and taxpayer’s net business income was alternatively assessed and net business income reduced. Accordingly, appeal was allowed regarding net business income calculations of B&B business and any concordant adjustments to CPP premiums and other amounts of interest relating to tax owing.

Wilson v. The Queen (2019), 2019 CarswellNat 504, 2019 CarswellNat 550, 2019 TCC 42, 2019 CCI 42, Randall S. Bocock J. (T.C.C. [Informal Procedure]).

Case Law is a weekly summary of notable civil and criminal court decisions by the Supreme Court of Canada, the Federal Court of Canada and all Ontario courts. These cases may be found online in WestlawNext Canada. To subscribe, please visit

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Church sex-abuse scandal shows importance of trials in society, says lawyer

Judges don’t have ‘unfettered’ leeway on costs when settlement offers aren’t accepted

Toronto Ombudsman, Pay Equity Commissioner honoured as top adjudicators and regulators

Class action proceeds against pain clinic

Mary Ellen Bench joins Dentons in Toronto as counsel

Ottawa Law taps Orlando Da Silva for mental health programme

Most Read Articles

The top stories impacting lawyers now — Ontario’s 2019 legal year in review

Legal clinics anxiously await outcome of funding reconsideration hearings

Lawyers with the best client reviews reach out early and often

Why litigation financiers are flocking to Canada