Latham v. R. – TCC: No shareholder benefit, corporation’s retained earnings over-stated in accounting error by CRAREAD MORE »
McDonald v. R. – TCC: Transfers to spouse who knew of “issues” with CRA gave rise to section 160 liabilityREAD MORE »
Davis v. R. – TCC: Tax protester’s appeal dismissed with costsREAD MORE »
Petition for writ of certiorari filed with SCOTUS in Kuretski separation of powers caseREAD MORE »
SCC dismisses leave application in Brent Kern Family Trust v. R. – no 75(2) attribution on sale for considerationREAD MORE »
SCC dismisses leave to appeal application in Coombs – collateral attack on Tax Court decision.READ MORE »
Burlington Resources v. R. – TCC: Ruling on miscellaneous refusals in two guarantee fee transfer pricing casesREAD MORE »
Presidential MSH Corp. v. R. – TCC: RDTOH not reduced by amounts not refunded by MinisterREAD MORE »
St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrearsREAD MORE »
Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a directorREAD MORE »