10 — Friday, March 27, 1992 — North Shore News Ingram fails in tax appeal Revenue Canada says NV tax consultant owes $1.5M IN WHAT has been described as ‘‘an extremely difficult and messy trial,’’ Tax Court of Canada Judge M.A. Mogan on Wednesday found tax consultant and author David Ingram indebted to Revenue Canada for over $1 million. Although Mogan’s judgment did not specify the exact amount, Revenue Canada lawyer Barbara Burns says when interest on undeclared monies earned between 1979 and 1982 is calculated In- gram will have to pay ‘‘about $1.5 million’’ into the federal coffers. Ingram, who ran more than 85 tax offices until their collapse in the early 1980s, was audited by Revenue Canada in 1984. Much of the resulting dispute concerned money Ingram received through the buying and selling of real estate. Ingram’s appeal reached Tax Court in May 1990. Ingram based his defence in part on his own “inadequate financial records,”’ and claimed he was entitled to file his returns on a net-worth basis, which measures a person’s value from year to year when proper re- cords aren't available. Mogan rejected the appeal, say- ing the net-worth method is used only when the taxpayer is “tuneducated, unsophisticated, and untutored in commerce and bookkeeping.’’ Ingram's attempt to use the method was ‘‘a complete rejection of some fundamental laws relating By Robin Brunet Contributing Writer to income tax,’ Mogan said. Of Ingram’s main defence, Mogan said, ‘‘It is difficult to reconcile the appellant’s reputa- tion as a knowledgeable tax con- sultant with his failure to keep re- cords and books of account in a manner which would permit him to measure his own income.”* Ingram is the author of four books, including David Ingram’s Guide to Income Tax in Canada. In a letter sent to the North Shore News offices, Ingram points out that he “thas never been a corporate tax accountant. I am a ‘personal’ tax accountant.”’ He says the major point of the case is ‘‘whether cheques made out to David Ingram and depos- ited to a company account should be taxed to David Ingram or to the company. [ maintain and believe that the money is taxed to the company.”’ But Mogan ruled that Ingram “thas so intermingled his personal business affairs with the affairs of his companies that he is not able St. Peter’s lineup ...2? CAN YOU IDENTIFY an Anglican, Alliance, Mennonite, United, Pentecostal or Presbyterian in the lineup? Take a look at what they have in common and where they differ. They welcome you to their “CELEBRATION of UNITY” 7:00 p.m. Sunday March 29 The Centennial Theatre - 2300 Lonsdale Ave. This invitation to sing, pray and celebrate together is given by your friends at the following churches ... Delbrook Baptist Church, St. Clements Anglican, Lynn Valley Full Gospel, Capilano Christian Community, The Salvation Army, Westlynn Baptist, North Lonsdale United, St. Simon's Anglican, West Van Baptist, Hillside Baptist, South Lonsdale Baptist, Cedarview Christian Community, Sutherland Bible Chapel, North Shore Alliance, New Hope Community Church, Canyon Heights Christian Assembly, St. Andrew's St. Stephen's Presbyterian, Gabriola Congregational Church, First Baptist Church. to untangle the relevant amounts and prove that properties regis- tered in his name and commercial operations conducted belong to a particular corporation.”’ Ingram says that regardless of Mogan’s ruling, the case is far from over. “The judge missed the entire point of the matter. I've got 90 days to make another appeal, which I will definitely follow through on.”’ Because his first appeal was made before a Jan. I, 1990 ruling that entitles an appellant to a straight ci judicial appeal but no retrial, ingram cannot only seek a retrial but he can pursue the mat- ter all the way to the Supreme Court — which Revenue Canada says will further burden taxpayers. (An estimated 2,500 hours were spent on [ngram’s first trial, 1,500 hours of which were taken up by auditors.) But Revenue Canada is claiming victory — for now. ‘*Judge Mogan did a fine job in coming to grips with a most dif- ficult and messy case,’’ says Burns. “Court clerks tell me that more documentary exhibits have been filed in this case than in any other trial in the history of Canadian Tax Court.”’ mS Mitchell hosts student body ton have studied the report of the Special Joint Committee on a Renewed Canada and will discuss the recommendations during the weekend conference. The final report from the student assembly will be sent to each of Canada's premiers. 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