Donald G.H. Bowman National Tax Moot
2015 – MOOT PROBLEM
Issued: NOVEMBER 3, 2014
Ruff v. The Queen (2012 TCC 105)
1. The reasons and judgment of the Tax Court of Canada in Ruff v. The Queen (2012 TCC 105) are appealed to the Bowman Supreme Moot Court for Tax Appeals.
2. The questions in issue on appeal are:
A. Did the taxpayer have a source of income?
B. Does section 67 of the Income Tax Act operate to reduce or entirely deny the claimed expense deductions?
3. Of all of the issues raised in the reasons given by the Tax Court of Canada, only those with respect to the (i) the taxpayer’s source of income (or the absence thereof) and (ii) the reasonableness of expenses claimed are to be addressed by counsel for the parties in their written and oral submissions. Arguments not referenced in the reasons of the lower court may be advanced by counsel in their submissions but only as they relate to the above-noted issues.
4. The lower court has jurisdiction over all issues raised in the 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.