McKay v. R. – TCC: Ss. 152(9) precludes the Crown from raising a new allegation outside limitation period concerning company now in receivershipREAD MORE »
Palmer v. T. – TCC: Taxpayer did not discharge onus in attempt to rebut a subsection 160(1) assessmentREAD MORE »
Brassard v. R. – TCC: Transfer of property between brothers gave rise to subsection 160(1) liabilityREAD MORE »
Misek v. R. – FCA: Self-represented taxpayer makes the Crown cave in the Federal Court of AppealREAD MORE »
Mathieu v. R. – TCC: Stock options not taxable – Court could not fix “loophole” for the Crown’s benefitREAD MORE »
Scheuer v. R. – FCt: Federal Court holds CRA may have a duty to warn taxpayers of tax schemes – taxpayers’ claim for damages will proceedREAD MORE »
Livingston v. R. – TCC: Where part of farm acreage sold, purchase of personal property used in the farming business not a “replacement property”READ MORE »
Mason v. R. – TCC: Taxpayer ordered to pay costs and disbursements totalling $19,727.52READ MORE »
Barbieri v. R. – TCC: Court modifies net worth assessments to delete properties jointly owned with sonREAD MORE »
Pouliot v. The Queen – TCC: Alternative audit method used to assess operator of strip clubsREAD MORE »