McCartie v. R. – FCt: Assigning GST number by CRA not reviewable – collateral attack on underlying GST assessmentREAD MORE »
Cherniak v. R. – TCC: $6.2 million GST liability of director upheld in “carousel scheme” to ship false ITCs offshoreREAD MORE »
Strachan v. R. – FCA: Federal Court of Appeal upholds gross negligence penalties in Fiscal Arbitrators caseREAD MORE »
Parihar v. R. – TCC: Section 160 assessment upheld – funds transferred to defeat creditors not held in trustREAD MORE »
Butler v. R. – TCC: Lump sum award for pain from Worker’s Compensation results in claw back of Old Age SecurityREAD MORE »
Gramiak v. R. – FCA: Attempt to strike new basis of assessment fails. Determination of basis best left to trial judgeREAD MORE »
Pareto Corp. v. R. – TCC: 1389 location scouts, promotion agents, field agents – employees for CPP and EI purposesREAD MORE »
Corkum v. R. – TCC: No Child Tax Benefit for mother residing in Egypt for 12 years never visiting CanadaREAD MORE »
Johnson (No. 2) v. R. – FCA: Tax Court strikes pleadings attacking collection activity of CRA – appeal dismissedREAD MORE »
Johnson (No. 1) v. R. – FCA: Court of Appeal strikes down Requirement to Pay dated 4 days prior to GST assessmentREAD MORE »