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.
