Zhu v. R. – TCC: Non-resident cannot claim loss on income account since no business carried on in CanadaREAD MORE »
9100-8649 Québec Inc. v. R. – FCA: Unreported income – not credible that restaurant staff consumed 60%-85% of missing beerREAD MORE »
Nguyen v. R. – TCC: Taxpayer loses appeal with respect to unreported income from a restaurant – gross negligence penalties imposedREAD MORE »
Ho v. R. – TCC: Taxpayer not entitled to new housing rebates since he never occupied the property as a homeREAD MORE »
568864 B.C. Ltd. v. R. – TCC: Taxpayer entitled to terminal loss on patents; Crown could not introduce documents not listed in discoveryREAD MORE »
Mendes v. R. – TCC: Taxpayer not entitled to GST/HST new housing rebate as property not acquired as a principal residence.READ MORE »
Scott v. R. – TCC: Taxpayer entitled to Canada Child Tax Benefit – she was not cohabiting with spouseREAD MORE »
Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptREAD MORE »
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicREAD MORE »
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayerREAD MORE »