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 »
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 »