Johnson (No. 2) v. R. – FCA: Tax Court strikes pleadings attacking collection activity of CRA – appeal dismissedREAD MORE »
Johnson (No. 1) v. R. – FCA: Court of Appeal strikes down Requirement to Pay dated 4 days prior to GST assessmentREAD MORE »
Crown not to appeal the Invesco decision of Campbell J. in the Tax CourtREAD MORE »
Compagnie de Gestion Alger Inc. v. R. – TCC: Taxpayer subject to GST on delivery charges and free employee mealsREAD MORE »
Jarrold v. R. – FCt: Taxpayer refused remission of penalties and interest for GST assessment as director of corporations – decision not unreasonableREAD MORE »
Ford Motor Co. of Can. v. R. – TCC: Crown ordered to pay costs for opportunistic use of large corporation rules in GST appealREAD MORE »
Sun Life v. R. – TCC: Sun Life entitled to ITC’s on vacant space held for future sublease to sales advisersREAD MORE »
Miedzi Copper Corporation v. R. – TCC: Holding company entitled to full ITCs – the term “in relation to the shares” must be interpreted broadlyREAD MORE »
R. v. Diflorio – FCA: The Tax Court cannot award costs in informal GST appeals where the amount at issue exceeds $7,000READ MORE »
Pépinière A. Massé Inc. v. R. – TCC: GST, accommodation invoices – Court throws out statute-barred years and penaltiesREAD MORE »