Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityREAD MORE »
Loates v. R. – TCC: Marital interest in property not “consideration” for the purposes of subsection 160(1) assessmentREAD MORE »
McKay v. R. – TCC: Ss. 152(9) precludes the Crown from raising a new allegation outside limitation period concerning company now in receivershipREAD MORE »
Palmer v. T. – TCC: Taxpayer did not discharge onus in attempt to rebut a subsection 160(1) assessmentREAD MORE »
Brassard v. R. – TCC: Transfer of property between brothers gave rise to subsection 160(1) liabilityREAD MORE »
Feedlot Health Management Services Ltd. v. R. – TCC: Payments to owners of cattle were SRED in connection with cattle research.READ MORE »
Misek v. R. – FCA: Self-represented taxpayer makes the Crown cave in the Federal Court of AppealREAD 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 »
Lancan Investments Inc. v. R. – TCC: Crown does not have a “licence to fish” – ordered to give particulars and pay $8,000 costsREAD MORE »
Mathieu v. R. – TCC: Stock options not taxable – Court could not fix “loophole” for the Crown’s benefitREAD MORE »