Dimane Enterprises Ltd. v. R. – TCC: Employee profit sharing plan a shamREAD MORE »
Landry v. R. – TCC: Legal fees paid to terminate support payments not deductibleREAD MORE »
Agnico-Eagle v. R. – TCC: Conversion of US$ debt to common shares did not result in foreign exchange gain – redemption didREAD MORE »
Mason v. R. – TCC: Purported trust/corporate structure not effective to shelter professional income – penalties vacatedREAD MORE »
Martin v. R. – TCC: The taxpayer’s appeal dismissed – the Income Tax Act does not insure against financial disasterREAD MORE »
Martin v. R. – TCC: Tax Court treats appellant as vexatious litigant in an effort to control its processesREAD MORE »
Sailsman v. R. – FCt: Judicial review denied in case where taxpayer relied on marital strife as basis for reliefREAD MORE »
Fung v. R. – FCt: Claim for judicial review of late filing penalty based on pressure of childcare deniedREAD MORE »
Hauser v. R. – TCC: Highway construction delays could not ground a claim for moving expensesREAD MORE »
Ross v. R. – TCC: Mixed bag of travel, home office, medical and renovation expenses properly disallowedREAD MORE »