PDM Royalties Ltd Pship v. R. – TCC: Administrator of Fund Cannot Claim ITC’s Since It Acted as Fund’s AgentREAD MORE »
McLeod et al. v. R. – TCC: Net Worth Assessment Trials Don’t Top Court’s Wish ListREAD MORE »
Sentinel Hill Productions IV Corp. v. R. – TCC Declines to Vacate Determinations of Non-Existent PartnershipsREAD MORE »
Shaw v. The Queen – TCC: Amounts Paid by Shareholder of Employer Corporation to Former Employee TaxableREAD MORE »
Blackmore v. R. – TCC: Polygamous Mormon Group Cannot Benefit Under Section 143 (the “Hutterite Rule”)READ MORE »
Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New CasesREAD MORE »
River Hills Ranch Ltd. et al. v. R. – TCC: Payments to Ranchers to Terminate Contracts Were Capital ReceiptsREAD MORE »
A Slow Summer for TCC and FCA DecisionsREAD MORE »
Burlington Resources Finance Company v. R – TCC: Minister’s Reply Struck in Transfer Pricing CaseREAD MORE »
Kaur v. R. – TCC: GST Assessment – Taxpayer/Director Did Not Establish Due Diligence DefenseREAD MORE »