Rogers Estate v. R. – TCC: Payment for surrender of stock options gave rise to a capital gain, not employment incomeREAD MORE »
Bani v. R. – TCC: Bogus charitable receipts disallowed in this and 6 other near identical casesREAD MORE »
Piersanti v. R. – FCA: FCA affirms Tax Court decision applying Romanuk but leaves door open for a possible Charter remedyREAD MORE »
Free v. R. – TCC: Municipal Treasurer/CFO an employee not an independent contractorREAD MORE »
Landry v. R. – TCC: Legal fees paid to terminate support payments not deductibleREAD 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 »