DiFlorio v. R. – TCC: Appellant was not a partner with her ex-husband in illegal drug businessREAD MORE »
Hagos v. R. – TCC: No GST/HST new housing rebate where appellant already received new residential rental rebate for homeREAD MORE »
D’Ambrosio v. R. – TCC: No GST/HST new housing rebate where taxpayer’s son occupies house on weekends onlyREAD MORE »
Mitchell v. R. – TCC: Appellant was “eligible individual” and sole custody parent for Canada Child Tax BenefitREAD MORE »
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 »