Patterson Dental Canada Inc. v. R. – TCC: – Court permits late filed GST notice of objectionREAD MORE »
Arif v. R. – TCC: Court rejects taxpayer’s evidence that source of bank deposits was casino winningsREAD MORE »
DiFlorio v. R. – TCC: Appellant was not a partner with her ex-husband in illegal drug businessREAD MORE »
Hagos v. R. – TCC: No GST/HST new housing rebate where appellant already received new residential rental rebate for homeREAD MORE »
D’Ambrosio v. R. – TCC: No GST/HST new housing rebate where taxpayer’s son occupies house on weekends onlyREAD MORE »
Mitchell v. R. – TCC: Appellant was “eligible individual” and sole custody parent for Canada Child Tax BenefitREAD MORE »
Cantin v. R. – TCFC: Disability insurance payment received after age 65 not pension income, cannot be split with spouseREAD MORE »
9120-1616 Québec Inc. v. R. – TCC: “Indirect audit method” upheld for GST audit of restaurant.READ MORE »
Cléroux v. R. – TCC: Shareholder negligent in not reporting taxable benefit – taxation year not statute-barredREAD MORE »
Gestion Fortier Inc. v. R. – TCC: GST assessments upheld based on personal use of corporate motor homeREAD MORE »