4453761 Manitoba Ltd. v. R. – TCC: EI and CPP appeals quashed as being out of timeREAD MORE »
McDonald v. R. – TCC: Appellant acted as de facto director for income tax and GST purposesREAD MORE »
Belcourt Properties Inc. v. R. – TCC: Amount of tax at issue did not include proposed Part III assessment for later taxation yearREAD MORE »
Couture v. R. – FCA: Tax Court did not err that GST payable on lots sold during course of development businessREAD 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 »
Enseignants de Langue Anglaise de Montréal. v. M.N.R. – TCC: Language instructors not engaged in insurable/pensionable workREAD MORE »
J.K. Read Engineering Ltd. – TCC: Interest on GAAR assessment starts to run when tax incurred, not when GAAR assessedREAD MORE »
3193099 Manitoba Ltd. v. R. – TCC: Worker providing oil rig services to controlled corporation was an independent contractorREAD MORE »
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxableREAD MORE »