McDonald v. R. – TCC: Appellant acted as de facto director for income tax and GST purposesREAD MORE »
Belcourt Properties Inc. v. R. – TCC: Amount of tax at issue did not include proposed Part III assessment for later taxation yearREAD MORE »
Couture v. R. – FCA: Tax Court did not err that GST payable on lots sold during course of development businessREAD MORE »
Tibilla v. R. – FCA: Tax Court decision affirmed on date of sale and ACB of propertyREAD MORE »
Brent Kern Family Trust v. R – FCA: 75(2) attribution rule not applicable to sales for valuable considerationREAD MORE »
J.K. Read Engineering Ltd. – TCC: Interest on GAAR assessment starts to run when tax incurred, not when GAAR assessedREAD MORE »
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxableREAD MORE »
McDonald v. R. – TCC: Appellant was neither a de jure nor a de facto director, therefore not liable for failure to withhold and remitREAD MORE »
R. v. 9101-2310 Québec Inc. – FCA: Tranfer by Tax Debtor to Accommodation Party Caught by Subsection 160(1)READ MORE »
R. v. Greenslades Northern Welding Ltd. – FCt: Respondent guilty of contempt but penalty held in abeyanceREAD MORE »