Concept
Amounts Disputed
Deyab v. Canada, 2020 FCA 222 / I. Background
"At the Tax Court hearing, the parties agreed that certain adjustments should be made to the amounts included in the reassessments. The following table sets out the amounts included in the reassessments that were issued, the adjustments agreed upon, and the revised amounts that would be reflected in revised reassessments to reflect these agreed upon amounts:\n\nTaxation Year\n\nAmount Reassessed\n\nAdjustment\n\nRevised Amount\n\n2007\n\n$103,837\n\n($82,501)\n\n$21,336\n\n2008\n\n$232,212\n\n($113,200)\n\n$119,012\n\n2009\n\n$212,867\n\n($115,858)\n\n$97,009\n\n2010\n\n$2,199,746\n\n($167,035)\n\n$2,032,711\n\n2011\n\n$115,547\n\n($11,308)\n\n$104,239\n\nTotal:\n\n[BLANK]\n\n[BLANK]\n\n$2,374,307\n\nIn addition, Mr. Deyab conceded that he was no longer disputing the inclusion of $24,528 in his income for 2011 related to personal expenses that were paid by M.D. Consulting. As a result, the following amounts that were included in Mr. Deyab’s income remained in issue before the Tax Court and this Court:\n\nTaxation Year\n\nAmount in Dispute\n\n2007\n\n$21,336\n\n2008\n\n$119,012\n\n2009\n\n$97,009\n\n2010\n\n$2,032,711\n\n2011\n\n$79,711\n\nTotal:\n\n$2,349,779\n\nAll of the remaining amounts in dispute were amounts that were transferred from the account of M.D. Consulting to the personal accounts of Mr. Deyab and the members of his immediate family."
Related Ideas
- Appeal DispositionDeyab v. Canada, 2020 FCA 222 · V. Conclusion
- Shareholder BenefitsDeyab v. Canada, 2020 FCA 222 · II. Decision of the Tax Court
- Appeal OutcomeDeyab v. Canada, 2020 FCA 222 · Case tabs
- ReassessmentsDeyab v. Canada, 2020 FCA 222 · Case tabs
- Source EvidenceDeyab v. Canada, 2020 FCA 222 · A. Burden of Proof
- Professional HistoryDeyab v. Canada, 2020 FCA 222 · I. Background
- Loan RecordsDeyab v. Canada, 2020 FCA 222 · A. Burden of Proof
- Tax LiabilityDeyab v. Canada, 2020 FCA 222 · A. Burden of Proof