Tax law is no easy business. There are lots of complicated and seemingly conflicting rules, and tax litigation can come across as quite technical. Perhaps to add some animation to tax litigation proceedings, judges can add some clever wit buried in their decisions.
In 2015, a private corporation earning rental income was eligible for a dividend refund under?subsection 129(1)?of the?Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), but failed to do so due to health problems of its principal. It applied for relief from the Minister under the discretionary taxpayer relief professions?in subsections . . . [more]