Fung v. R. – FCt: Claim for judicial review of late filing penalty based on pressure of childcare deniedREAD MORE »
Hauser v. R. – TCC: Highway construction delays could not ground a claim for moving expensesREAD MORE »
Ross v. R. – TCC: Mixed bag of travel, home office, medical and renovation expenses properly disallowedREAD MORE »
Ford v. R. – FCA: The Minister’s failure to assess “with all due dispatch” is not a ground for vacating an assessmentREAD MORE »
Hot Spot Restaurant Inc. v. R. – TCC: Tax Court throws out net worth assessments and penalties against five taxpayersREAD MORE »
Tibilla v. R. – FCA: Tax Court decision affirmed on date of sale and ACB of propertyREAD MORE »
Brent Kern Family Trust v. R – FCA: 75(2) attribution rule not applicable to sales for valuable considerationREAD MORE »
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxableREAD MORE »
Kondor v. R. – TCC: Legal fees arising from division of property on separation were on capital account therefore not deductibleREAD MORE »
Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the CharterREAD MORE »