Hauser v. R. – TCC: Highway construction delays could not ground a claim for moving expensesPlus >
Ross v. R. – TCC: Mixed bag of travel, home office, medical and renovation expenses properly disallowedPlus >
Ford v. R. – FCA: The Minister’s failure to assess “with all due dispatch” is not a ground for vacating an assessmentPlus >
Hot Spot Restaurant Inc. v. R. – TCC: Tax Court throws out net worth assessments and penalties against five taxpayersPlus >
Tibilla v. R. – FCA: Tax Court decision affirmed on date of sale and ACB of propertyPlus >
Brent Kern Family Trust v. R – FCA: 75(2) attribution rule not applicable to sales for valuable considerationPlus >
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxablePlus >
Kondor v. R. – TCC: Legal fees arising from division of property on separation were on capital account therefore not deductiblePlus >
Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the CharterPlus >
Coombs v. R. – FCA: Court dismisses appeals attacking the integrity of underlying federal court decisionsPlus >