Gouveia v. R. – TCC: Taxpayer Unsuccessful in Attempt to Deduct Legal Fees Relating to OSC Charges and Class ActionREAD MORE »
Narula v. R. – TCC: Assessments and penalties based on bank deposit analysis of pizza shop ownerREAD MORE »
Budwal v. R. – TCC: Appropriation of corporate assets – section 160 assessment affirmed against husband but not wifeREAD MORE »
Klemen v. R. – TCC: Taxpayer awarded costs at 4 times TariffREAD MORE »
Constantin v. R. – TCC: Five properties held for an average of nine months gave raise to gains on income accountREAD MORE »
Gramiak v. R. – TCC: Taxpayer Loses Motion to Strike Crown’s New Alternative Basis for AssessmentREAD MORE »
Elbadawi v. R. – TCC: Crown awarded costs and disbursements of $86,240.14 to sanction conduct of taxpayerREAD MORE »
Bérubé v. R. – Taxpayer could not appeal a nil assessmentREAD MORE »
Pépin v. R. – TCC: The taxpayer was a nominee and did not realize a capital gain on property held in his nameREAD MORE »
Barrasso v. R. – TCC: Another value shifting structure fails to survive GAAR attackREAD MORE »