Belcourt Properties Inc. v. R. – TCC: Amount of tax at issue did not include proposed Part III assessment for later taxation yearREAD MORE »
J.K. Read Engineering Ltd. – TCC: Interest on GAAR assessment starts to run when tax incurred, not when GAAR assessedREAD MORE »
McDonald v. R. – TCC: Appellant was neither a de jure nor a de facto director, therefore not liable for failure to withhold and remitREAD MORE »
R. v. 9101-2310 Québec Inc. – FCA: Tranfer by Tax Debtor to Accommodation Party Caught by Subsection 160(1)READ MORE »
R. v. Greenslades Northern Welding Ltd. – FCt: Respondent guilty of contempt but penalty held in abeyanceREAD MORE »
0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deductionREAD MORE »
Grenon v. R. – TCC: Taxpayer not entitled to deduct legal fees in connection with child support paid by him – no Charter violationREAD MORE »
Henco v. R. – TCC: Court awards $576,673 in costs against CRAREAD MORE »
Maddin v. R. – TCC: Director failed to exercise due diligence over source deductionsREAD MORE »
1057513 Ontario Inc. v. R. – TCC: No dividend refund where application under Part IV was filed lateREAD MORE »