Archives - 2015

• 

  Gleig v. R. - TCC: Taxpayers denied deductions for unregistered tax shelter

  Aug 24, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Gleig and other appellants purchased interests in a mineral claim with a 25% up front payment. They claimed Canadian Resource Expenditures (“CRE”) on the full agreed price. CRA denied their claim on the basis that the program was an unregistered tax shelter or, in the alternative, a sham.
  Gleig v. R. - TCC: Taxpayers denied deductions for unregistered tax shelterREAD MORE »
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  Kinglon Investments Inc. v. R. - FCA: CRA need not plead person for whom tax shelter representations made

  Jun 03, 2015 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  Précis: This case involved what the Crown alleged to be an unregistered tax shelter. Part of the Crown’s Reply dealt with statements allegedly made concerning the tax shelter.
  Kinglon Investments Inc. v. R. - FCA: CRA need not plead person for whom tax shelter representations madeREAD MORE »