Zhu v. R. – TCC: Non-resident cannot claim loss on income account since no business carried on in CanadaREAD MORE »
Nguyen v. R. – TCC: Taxpayer loses appeal with respect to unreported income from a restaurant – gross negligence penalties imposedREAD MORE »
Scott v. R. – TCC: Taxpayer entitled to Canada Child Tax Benefit – she was not cohabiting with spouseREAD MORE »
Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptREAD MORE »
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicREAD MORE »
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayerREAD MORE »
Brown v. R. – FCA: Taxpayer’s appeal allowed from two Tax Court decisions striking Notice of Appeal – allowed to proceed on penaltiesREAD MORE »
Drag v. R. – FCA: Taxpayer unsuccessful in appeal seeking cancellation of GST penaltiesREAD MORE »
Gouveia v. R. – FCA: Appeal on the deduction of legal fees dismissed from the bench. No legal error or palpable and overriding error of factREAD MORE »
Blais v. R. – TCC: Taxpayer’s appeal dismissed for want of prosecutionREAD MORE »