Odebala-Fregene v. R. – TCC: Application to file N/O made more than 1 year after expiry of normal period dismissedREAD MORE »
Fiducie Alex Trust v. R. – FCA: Taxpayer cannot raise on appeal an admission contradicted by the evidence it led at trialREAD MORE »
MacDonald v. R. – FCt: CRA’s decision to deny interest and penalty relief not unreasonable – judicial review deniedREAD MORE »
Baribeau v. R. – TCC: CRA cannot open statute-barred year to tax appellant on valueless sharesREAD MORE »
Arthur v. R. – TCC: Taxpayer disallowed charitable tax credits for a series of gifts over three taxation yearsREAD MORE »
McBride v. R. – TCC: Monthly payments under divorce taxable even though Superior Court declared them non-taxableREAD MORE »
Robinson v. R. – FCt: Taxpayer did not demonstrate grounds for setting aside the Minister’s decision not to forgive penaltiesREAD MORE »
French v. R. – TCC: Pleadings alleging charitable gifts would have been effective if taxpayer lived in Québec struck outREAD MORE »
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityREAD MORE »
Loates v. R. – TCC: Marital interest in property not “consideration” for the purposes of subsection 160(1) assessmentREAD MORE »