The Kathryn Kossow v. Her Majesty The Queen application for leave to appeal was dismissed with costs by the Supreme Court of Canada (SCC) on May 15, 2014. The Federal Court of Appeal released its adverse decision against the taxpayers in December 2013. The taxpayers filed Leave to Appeal against this decision at the Supreme Court of Canada on March 7, 2014. Leave to Appeal was dismissed with costs on May 15, 2014. Marechaux and Kossow are the two big decisions that the SCC has denied leave to appeal dealing with abusive charity gifting tax schemes.
We have covered Kossow before in a number of posts:
- Kossow appeal dismissed by Federal Court of Appeal – another abusive donation scheme crashes
- When will the Kossow charity donation receipting case get some coverage?
- Kossow vs. The Queen – abusive charity gifting tax scheme -TCC decides for CRA
- Kossow case -CRA wins motion to stop delay in Ideas Canada Foundation tax shelter scheme
Related Posts
October 22, 2021
Odette case deals with donation of private company shares by estate and CRA denial of donation receipt
There is often confusion in the charity sector about donations of marketable securities vs. donations of private company shares in Canada. There is…
October 19, 2021
New Ontario Business Registry (OBR) launched today
The Ontario government has launched a new modern Ontario Business Registry system today, October 19, 2021. The new Ontario Business Registry offers…
October 19, 2021
The Ontario Not-For-Profit Corporations (ONCA) has officially launched
The long-delayed Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”) has officially come into force today, October 19, 2021. ONCA provides a…