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The Bowman Moot Problem 2013

Donald G.H. Bowman National Tax Moot

2013 – MOOT PROBLEM

Issued: NOVEMBER 5, 2012

Leblanc v. The Queen (2006 TCC 680)

1. The reasons and judgment of the Tax Court of Canada in Leblanc v. The Queen (2006 TCC 680) are appealed to the Bowman Supreme Moot Court for Tax Appeals.

2. The questions in issue on appeal are:

A. Are gambling winnings exempt from tax under Canadian law?

B. If gambling winnings may be considered income from a business (and thus taxable under Canadian law), were the taxpayers operating a business?

3. Of all of the issues raised in the reasons given by the Tax Court, only those with respect to the (i) the taxation of gambling winnings under the Income Tax Act and (ii) whether the taxpayers were operating a business are to be addressed by counsel for the parties in their written and oral submissions. Arguments not referenced in the reasons of the Tax Court may be advanced by counsel in their submissions but only as they relate to the above-noted issues.

4. The Tax Court has jurisdiction over all issues raised in its decision.

5. The moot problem is an actual case, and therefore the parties’ factums are to be original works, as opposed to any copy or mere imitation of existing filed court materials.