Safeway Ontario Finance ULC v. Ontario – OSCt: Avoidance of Ontario tax using specialty debt situate in BVI not subject to GAARREAD MORE »
George Weston Limited v. R. – TCC: $316,932,896 profit on swap contracts a capital gain – not business incomeREAD MORE »
Bakorp Management Ltd. v. R – TCC: Taxpayer must pay interest on “late payment” even though funds in CRA coffers for 4 ½ yearsREAD MORE »
Gestion Jean & Guy Hurteau inc. c. Québec – QCCQ: Québec tax legislation held retroactive – prohibited capital gain electionREAD MORE »
Repsol Canada Ltd. v. R. – TCC: Canaport Terminal and Jetty in Saint John, N.B., used for processing, not distributionREAD MORE »
Feedlot Health Management Services Ltd. v. R. – TCC: Payments to owners of cattle were SRED in connection with cattle research.READ MORE »
Lancan Investments Inc. v. R. – TCC: Crown does not have a “licence to fish” – ordered to give particulars and pay $8,000 costsREAD MORE »
McKesson Recusal Update – Requisition for Hearing filed February 5, 2015 with Federal Court of AppealREAD MORE »
Dominion Nickel Investments Ltd. v. R. – TCC: Crown can only redact discovery production documents in clearest of casesREAD MORE »
McKesson Recusal Update – PDF Copy of Crown’s Supplementary FactumREAD MORE »