77 result(s)
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1.
Chénard v. The Queen - 2011 TCC 344 - 2011-07-08
Tax Court of Canada JudgmentsIncome Tax Act
The applicant submitted the letter to Fiscal Arbitrators through Mr. Joanisse. There is nothing to suggest (no evidence) that Fiscal Arbitrators prepared any response to that letter. [...] By sending the Notice of Confirmation to Fiscal Arbitrators, he demonstrated that he wanted Fiscal Arbitrators to take measures to challenge the penalties assessed. [...] [20] It is, therefore, reasonable to conclude that, when he sent the Notice of Confirmation to Fiscal Arbitrators, the applicant intended for Fiscal Arbitrators to prepare the necessary documents to challenge the reassessments.
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2.
Bradshaw v. The Queen - 2019 TCC 1 - 2019-01-03
Tax Court of Canada JudgmentsIncome Tax Act
[12] Mr. Larry Watts and Carlton Branch were the principals of Fiscal Arbitrators. The appellant attended three seminars held by Fiscal Arbitrators. [...] [22] As instructed by Fiscal Arbitrators, the appellant forwarded the CRA letter to Mr. Watts of Fiscal Arbitrators. [...] The appellant admitted that the instructions given by Fiscal Arbitrators were strange. The appellant also admitted asking more than once Mr. Watts from Fiscal Arbitrators if his income tax returns were legal.
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3.
Chartrand v. The Queen - 2015 TCC 298 - 2015-12-01
Tax Court of Canada JudgmentsIncome Tax Act
Fiscal Arbitrators showed him a way to get more money back from the government. [...] He claims that he had no idea how Fiscal Arbitrators calculated the business losses or the loss carryback — he was simply given the forms by Fiscal Arbitrators and reviewed them, but did not understand them. [...] The Appellant had been told that, if he had any problems, Fiscal Arbitrators had their own legal department. Consequently, the Appellant sent this letter to Fiscal Arbitrators who prepared a response.
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4.
Manhue v. The Queen - 2018 TCC 71 - 2018-04-17
Tax Court of Canada JudgmentsIncome Tax Act
[8] It appears that Mr. Manhue was impressed by the name “Fiscal Arbitrators.” For instance, Mr. Manhue stated: By going with these guys, my knowledge is when I hear the name “arbitrators” or “tax arbitrators” or “fiscal”, I thought they are professional. [...] [20] Mr. Watts explained that a two-stage process was used by Fiscal Arbitrators to seek compensation from its clients. An upfront fee of $500 was payable at the time that Fiscal Arbitrators was engaged. [...] There was nothing in the conduct of Mr. Manhue’s friends and associates that may have alerted him to any concerns about Fiscal Arbitrators, nor did anyone warn him not to engage Fiscal Arbitrators.
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5.
Torres v. The Queen - 2013 TCC 380 - 2013-12-02
Tax Court of Canada JudgmentsIncome Tax Act
He believed Fiscal Arbitrators, as former CRA officials, were legitimate and knew what they were doing. [...] He did not fill it out but simply had Fiscal Arbitrators prepare responses for him. Fiscal Arbitrators told him it was all part of the process. [...] Mr. Hyatali claims to have never had any contact with Fiscal Arbitrators, though was advised by Mr. Lewis that correspondence from the CRA to Mr. Hyatali would be passed on to Fiscal Arbitrators.
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6.
Brisson v. The Queen - 2013 TCC 235 - 2013-07-29
Tax Court of Canada JudgmentsIncome Tax Act
[9] Mr. Brisson met with Philipe Joanisse of the Fiscal Arbitrators who explained to him that the employees of Fiscal Arbitrators were professional tax consultants. [...] I assume that Frieslander Financial Inc. is a company controlled by the Fiscal Arbitrators or its principals. [13] Mr. Brisson stated that he signed his 2008 income tax return but the Fiscal Arbitrators mailed it for him. [...] In a letter dated May 16, 2009 from the Fiscal Arbitrators to Mr. Brisson, the Fiscal Arbitrators wrote that they had enclosed two copies of his 2008 income tax return with the letter.
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7.
Mayne v. The Queen - 2016 TCC 212 - 2016-10-06
Tax Court of Canada JudgmentsIncome Tax Act
Mr. Lewis submitted the Appellant’s documents to Fiscal Arbitrators. After that, according to Mr. Lewis, Fiscal Arbitrators dealt directly with the Appellant. [...] The most Mr. Lewis would have told any of his clients, including the Appellant, was not to let Fiscal Arbitrators do anything further on their behalf. Mr. Lewis did not understand what Fiscal Arbitrators had done and he did not trust Fiscal Arbitrators. [...] Fiscal Arbitrators was previously unknown to the Appellant and he never did have any personal contact with any representative of Fiscal Arbitrators.
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8.
Rowe v. The Queen - 2017 TCC 122 - 2017-06-23
Tax Court of Canada JudgmentsIncome Tax Act
[28] There was no evidence to suggest that Mr. Rowe was aware of anyone who declined to engage Fiscal Arbitrators, that he was warned against doing so himself, or that he was fearful of telling others about Fiscal Arbitrators. [...] As it was Mr. Lewis who suggested both the questionable donation program and the Fiscal Arbitrators program to Mr. Rowe, one would have expected Mr. Rowe to wonder whether the Fiscal Arbitrators program was similarly suspect. [...] [39] At the hearing Mr. Rowe was contrite, forthright and well aware that he should have conducted some due diligence in respect of Fiscal Arbitrators before authorizing Mr. Lewis to use the Fiscal Arbitrators program in preparing the 2009 income tax return.
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9.
Tomlinson v. The Queen - 2016 TCC 246 - 2016-11-01
Tax Court of Canada JudgmentsIncome Tax Act
This usual reaction by most lay people is likely the “stock in trade” of fiscal arbitrators. However, it provides no exoneration for the taxpayer. [...] [31] Neither Mr. McGann nor the fiscal arbitrators indicated within the return that they prepared the return for a fee. [...] Secondly although all correspondence would be prepared by the fiscal arbitrators, Ms. Tomlinson would sign it, but “per” the letters and returns when doing so.
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10.
Jamieson v. The King - 2023 TCC 69 - 2023-05-18
Tax Court of Canada JudgmentsIncome Tax Act
Despite his knowledge and experience, he ignored the clear warning signs of the Fiscal Arbitrators filing method. The blatantness of the false statements [...] [15] DSC also introduced Mr. Jamieson to Fiscal Arbitrators in late 2009. Mr. Jamieson attended a couple of Fiscal Arbitrators presentations before signing on to the filing method. [...] [24] Mr. Jamieson should have consulted with third parties to determine whether the application of the Fiscal Arbitrators filing method in his 2009 income tax return was valid or accurate.
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11.
Urbanowski Estate v. The King - 2024 TCC 6 - 2024-01-31
Tax Court of Canada JudgmentsIncome Tax Act
[11] The 79 Appellants participated in either the Fiscal Arbitrators or the DeMara Consulting tax schemes (the “Fiscal Arbitrators scheme” and the “DeMara scheme”). [...] In the early 2010s, most of the appeals involved Fiscal Arbitrators. [18] The taxpayers were located in all regions of the country. [...] [90] This is what occurred with the Fiscal Arbitrators and DeMara appeals. The Court first held all of the appeals in abeyance.
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12.
Di Mauro v. The King - 2024 TCC 111 - 2024-08-23
Tax Court of Canada JudgmentsIncome Tax Act
Fiscal Arbitrators’ approach to tax filing included making false statements on returns and Mr. Watts was criminally convicted and incarcerated for fraud. [...] [15] The appellant stated that he shared an office with Fiscal Arbitrators and researched the concepts promoted on the Warman Detax website. [...] At first, he stated that he did this research for himself; however, he was reminded in cross‐examination that during examinations for discovery, he said the research was done for Fiscal Arbitrators. [16] He also testified that he had no contact with Fiscal Arbitrators’ clients.
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13.
Bhatti v. The Queen - 2013 TCC 143 - 2013-05-06
Tax Court of Canada JudgmentsIncome Tax Act
Mr. Bhatti and his co‑workers were advised by Fiscal Arbitrators to obtain assessments going back 10 years from the CRA. Mr. Bhatti proceeded to do this and took that information to Mr. John Gillespie with Fiscal Arbitrators. [...] Mr. Bhatti did in fact pay 20% of his $31,000 refund to Fiscal Arbitrators less the $500. [12] Mr. Bhatti did not sign up right away with Fiscal Arbitrators, but received calls from Mr. John Gillespie pressuring him to do so. [...] [13] Mr. Bhatti ignored his wife and accountant and advised Mr. Sidhu not to prepare his 2008 return, and instead he proceeded to have the return prepared by Fiscal Arbitrators. He was sent his tax return by Fiscal Arbitrators, which had yellow stickers where he was supposed to sign.
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14.
Choptiany v. The King - 2022 TCC 112 - 2022-10-05
Tax Court of Canada JudgmentsIncome Tax Act
6. The Respondent refused to answer questions relating to Fiscal Arbitrators, counsel maintaining incorrectly that these appeals were DeMara lead cases—even though Dr. Choptiany’s appeal involves Fiscal Arbitrators and one of Ms. McPherson’s appeals only involves Fiscal Arbitrators; [...] The one-and-a-half page Penalty Report signed by the two investigators and the Assistant Director describe his participation in “Fiscal Arbitrators” and his payment to Fiscal Arbitrators. It uses the term Fiscal Arbitrators six times in three paragraphs, and refers to the “investigation” and to “investigators”. [...] Mr. Matheson was the lead investigator on the DeMara investigation, the DeMara tax scheme was a subset of the Fiscal Arbitrators scheme, and Criminal Investigations did a parallel investigation of Fiscal Arbitrators leading to at least one of its promotors being jailed.
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15.
Kim v. The Queen - 2017 TCC 246 - 2017-12-07
Tax Court of Canada JudgmentsIncome Tax Act
DSC Lifestyle Services and Fiscal Arbitrators [7] Prior to the taxation years in question, the Appellant had filed his income tax returns using a software program. [...] [24] Asked if he had any reason to doubt that DSC had not followed the instructions of Fiscal Arbitrators, Mr. Watts indicated that he had no reason to doubt that. [...] [39] In Torres v. The Queen, 2013 TCC 380, several taxpayers had similarly been duped by Fiscal Arbitrators and lead to believe that they could deduct fictional business losses.
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16.
Werstein v. The King - 2023 TCC 64 - 2023-05-10
Tax Court of Canada JudgmentsIncome Tax Act
[3] Applying the framework for Fiscal Arbitrator penalty appeals established by this Court in Torres,[1] I find that the Respondent has met that burden. [...] One document, an “Application and Agreement (Alternative Tax Filing Education Information)” related specifically to the Fiscal Arbitrators program. No details regarding the program were included. [...] The 2008 income tax return was not prepared by Fiscal Arbitrators and involved a separate claim supported, at least superficially, by two donation receipts totalling $35,000.
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17.
Taylor v. The Queen - 2015 TCC 335 - 2015-12-18
Tax Court of Canada JudgmentsIncome Tax Act
The letter was given to DSC, presumably Ms. Perry, who handed it off to Fiscal Arbitrators whom, we now know, were the tax preparers. Fiscal Arbitrators drafted a reply to this letter for the signature of the Appellant (Exhibit R-1, Tab 6). [...] It is likely that Fiscal Arbitrators prepared the return since the $10,000 fee was payable to them. [...] The Appellant should have asked Ms. Perry from DSC who Fiscal Arbitrators were and what their relationship with DSC was. The Appellant should have also questioned why he was never introduced to any representative from Fiscal Arbitrators.
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18.
Chénard v. The Queen - 2012 TCC 211 - 2012-06-12
Tax Court of Canada JudgmentsIncome Tax Act
Still, the meeting organized by "Fiscal Arbitrators" which the appellant attended took place in English only. [...] It was during this meeting that "Fiscal Arbitrators" proposed the scheme that would allow the participants to realize substantial tax savings. [...] [18] The appellant chose to trust the representatives of "Fiscal Arbitrators" because they had been referred to him by his friends, Messrs.
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19.
Mahdi v. The Queen - 2018 TCC 149 - 2018-07-23
Tax Court of Canada JudgmentsIncome Tax Act
This device deployed by “fiscal arbitrators” seeks to mine a mother-lode of secret tax savings available to the “knowledgeable” few. [...] What differs in these appeals from others is the undisputed fact that Rasool appears to have been known to Sabet as his accountant for many years before Rasool’s “fiscal arbitrator” phase. The name Rasool frequently appears before this Court as a fiscal arbitrator “coach” and advocate. [...] They could not discern the “gibberish” of the fiscal arbitrators from complex and legalistic language of tax law and accountancy.
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20.
Robichaud v. The Queen - 2016 TCC 19 - 2016-01-22
Tax Court of Canada JudgmentsIncome Tax Act
Then he suggests that even if there were warnings, the Appellants were so conned by Fiscal Arbitrators they may have been blind to those warnings, but they were not wilfully blind. [...] Fiscal Arbitrators was not hired just to prepare their returns - it was hired to prepare their returns in such a way as to produce a significant refund; in fact, a refund that would result in no tax in the year in question, and with respect to some, prior years as well. [...] Rasool had not disclosed the nature of the proposed scheme and there was no evidence that Robichaud was aware of the existence and participation of Fiscal Arbitrators or one of its copycats and had dealt only with Rasool.
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21.
McCarthy v. The Queen - 2016 TCC 49 - 2016-02-25
Tax Court of Canada JudgmentsIncome Tax Act
[2] This is an appeal being case managed by me as part of a Fiscal Arbitrators group. Up until his retirement last December, former Chief Justice Rip had been case management judge for Fiscal Arbitrators appeals. [...] [3] The Appellant in this case has, in his further amended notice of appeal, appealed from the penalty assessed in respect of Fiscal Arbitrators claimed losses. The Respondent bears the burden of proof with respect to that penalty. [...] proof with respect to his Fiscal Arbitrators penalty. [9] Mr. Sumner was given the opportunity at the hearing of the Respondent’s motion to bring a motion to stay or to have the Appellant’s hearing of this Friday adjourned sine die to await decisions from the Federal Court of Appeal on his appeals of Justice Rip’s orders.
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22.
Oberkirsch v. The Queen - 2016 TCC 84 - 2016-04-08
Tax Court of Canada JudgmentsIncome Tax Act
[1] These motions arise out of appeals that Mr. Oberkirsch and Mr. Dupuis have brought with respect to the penalties assessed in respect of their claims for Fiscal Arbitrators business losses. They are not appealing the denied Fiscal Arbitrators losses. [...] Mr. Oberkirsch’s amended notice of appeal is not entirely clear but appears to only be contesting penalties assessed with respect to his Fiscal Arbitrators loss; however, there is also a possibly stray reference to incurring expenses associated with his rental property. [...] In both notices of appeal, the material facts relating to the Fiscal Arbitrators loss include: “The Appellant was also advised by his tax professional that he, since a person was an agent there was a fictional principal/agent relationship.” This was followed by: “The Appellant believed and followed the logic of the tax
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23.
Strachan v. The Queen - 2020 TCC 37 - 2020-03-12
Tax Court of Canada JudgmentsIncome Tax Act
[6] He testified that Carlton Branch of Fiscal Arbitrators prepared and filed income tax returns on his behalf from 2006 to 2013. [...] [8] No evidence was led by the Respondent at the hearing with respect to Fiscal Arbitrators or Detax in a general sense, although some specific information was obtained from the Appellant during cross-examination. [...] General information about Detax and Fiscal Arbitrators is first introduced in paragraphs 32 to 34 of the Respondent’s written submissions.
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24.
9098-9005 Quebec Inc. v. The Queen - 2012 TCC 324 - 2012-10-02
Tax Court of Canada JudgmentsIncome Tax Act
[7] In Guérin, the appellant, a judge of the Court of Sessions of the Peace, temporarily ceased acting in a judicial capacity to sit as chairman of various arbitration boards in labour disputes. The appellant’s remuneration was set at $12.50 for each sitting day. [...] [8] In his decision, Chairman Monet first noted that the appellant was expressly authorized by the Attorney General of Quebec to sit on the arbitration boards. Since the appellant was thus considered to be on leave without pay, he did not sit on the arbitration boards as a judge. [...] Charles P. Marquette, « Les sociétés de personnes, aspects civils 1998 », Revue de planification fiscale et successorale,Vol. 20, No. 2,247-303; et Nicole Prieur, « Règles fiscales affectant les sociétés de personnes » (1998), Revue de planification fiscale et successorale, Vol. 20, No. 2305-409 aux p. 314, 329 et 330.
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25.
Brathwaite v. The Queen - 2016 TCC 29 - 2016-02-18
Tax Court of Canada JudgmentsIncome Tax Act
Then he suggests that even if there were warnings, the Appellants were so conned by Fiscal Arbitrators they may have been blind to those warnings, but they were not wilfully blind. [...] Fiscal Arbitrators was not hired just to prepare their returns - it was hired to prepare their returns in such a way as to produce a significant refund; in fact, a refund that would result in no tax in the year in question, and with respect to some, prior years as well. [...] Having said that, I make no representation that not awarding costs is something I would consider in future Fiscal Arbitrators' cases. [79] The Appeals are dismissed. [33] I will consider the factors identified by C. Miller J. in his analysis as they pertain to the appellant in the within appeal.