Vivaconcept International Inc. v. R. – TCC: Appellant entitled to refund of GST uncollectible from its clientREAD MORE »
Gélinas v. R. – TCC: Appeal of alternative minimum tax assessment dismissedREAD MORE »
Canada v. ACI Properties – FCA: Crown’s appeal allowed – Tax Court ordered to determine a common questionREAD MORE »
Kandasamy v. R. – TCC: Medical residents are both full-time students and employees – get education/textbook tax creditsREAD MORE »
Orfori-Darko et al v. R. – TCC: Taxpayers denied charitable tax credits due to lack of proof/bad receipt documentationREAD MORE »
Fio Corporation v. R. – TCC: CRA sanctioned for breach of the implied undertaking rule and ordered to pay $25,000 in costsREAD MORE »
Bekesinski v. R. – TCC: Expert report lacked evidentiary foundation – expert evidence inadmissibleREAD MORE »
Cameco Corporation v. R. – TCC: Detailed decision outlines terms required in full disclosure under Rule 82READ MORE »
Martin v. R. – TCC: Court sanctions abusive CRA conduct with costs awardREAD MORE »
G & J Muirhead Holdings Ltd. v. R. – TCC: Taxpayer carried on a “personal services business” – appeal dismissedREAD MORE »