Cantin v. R. – TCFC: Disability insurance payment received after age 65 not pension income, cannot be split with spouseREAD MORE »
9120-1616 Québec Inc. v. R. – TCC: “Indirect audit method” upheld for GST audit of restaurant.READ MORE »
Cléroux v. R. – TCC: Shareholder negligent in not reporting taxable benefit – taxation year not statute-barredREAD MORE »
Gestion Fortier Inc. v. R. – TCC: GST assessments upheld based on personal use of corporate motor homeREAD MORE »
Zailo v. R. – TCC: No tuition credit for a program leading to a “certificate” at a university outside CanadaREAD MORE »
R. v. Picard – FCA: EI disallowance during absence from Canada extends to a continuous 24 hours over two daysREAD MORE »
Connolly v. R. – TCC: Taxpayer loses appeal of subsection 160(1) assessment for transfers from common law spouseREAD MORE »
Roszko v. R. – TCC: Payment to taxpayer from Ponzi scheme was not taxable payment of interestREAD MORE »
Kukreja v. R. – TCC: GST new housing rebate – court rejects taxpayer’s evidence of intent to purchase primary residenceREAD MORE »
Re Pallen Trust – BCSCt: Rectification granted where attribution-based trust tax plan based on mistake of lawREAD MORE »