Olympia Trust Company v. R. – TCC: Trustee of RRSP liable for tax under subsection 116(5) when purchasing shares from non-residentREAD 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 »
ConocoPhillips v. R. – FCA: Tax Court may have jurisdiction to direct the Minister to consider a notice of objectionREAD MORE »
Constantin v. R. – TCC: Five properties held for an average of nine months gave raise to gains on income accountREAD MORE »
Cameco Corporation v. R. – TCC: Procedural warfare implodes – taxpayer to pay solicitor-client costs in any event of the causeREAD MORE »
Buhler Versatile Inc. v. R. – TCC: Appellant must produce documents previously given CRA – $2,000 costs payable forthwithREAD MORE »
R. v. Salaison Lévesque Inc. – FCA: CRA loses appeal on issue of denying ITCs based on conduct of suppliers.READ MORE »
R. v. Salaison Levésque – FCA: Crown loses appeal on issue of denying ITCs for conduct of suppliersREAD MORE »