Mini-storage and self-storage: update

John Loukidelis helpfully provided a note that the 2015 federal budget announced a review on the rules under which self-storage facilities and campgrounds are to be considered an “active business” which relates to the case 0742443 B.C. Ltd. v. The Queen, which I wrote about here in October and which I am writing about for an upcoming issue of the Hamilton Law Association Journal.

The review may prove helpful to taxpayers, as the judgment certainly was not, but there is much else that is concerning about the judgment that (unfortunately) won’t form part of this review, not least a serious issue about inadequate pleadings in Tax Court cases by Crown counsel that was resolved in an extremely taxpayer-unfriendly fashion by Justice Campbell Miller.

Thankfully, the taxpayer in the Tax Court case has elected to file an appeal with the Federal Court of Appeal.

Written by Craig Burley

Craig is a tax lawyer in private practice in Hamilton, Ontario. Call Craig at (905) 296-3378 to discuss issues that you think may need independent tax advice. In addition to tax, Craig writes and works publicly on a number of other issues related to law, justice, and public affairs.