MacDonald v. R. – FCt: CRA’s decision to deny interest and penalty relief not unreasonable – judicial review deniedREAD MORE »
Baribeau v. R. – TCC: CRA cannot open statute-barred year to tax appellant on valueless sharesREAD MORE »
Arthur v. R. – TCC: Taxpayer disallowed charitable tax credits for a series of gifts over three taxation yearsREAD MORE »
Safeway Ontario Finance ULC v. Ontario – OSCt: Avoidance of Ontario tax using specialty debt situate in BVI not subject to GAARREAD MORE »
George Weston Limited v. R. – TCC: $316,932,896 profit on swap contracts a capital gain – not business incomeREAD MORE »
Ford Motor Co. of Can. v. R. – TCC: Crown ordered to pay costs for opportunistic use of large corporation rules in GST appealREAD MORE »
Sun Life v. R. – TCC: Sun Life entitled to ITC’s on vacant space held for future sublease to sales advisersREAD MORE »
McBride v. R. – TCC: Monthly payments under divorce taxable even though Superior Court declared them non-taxableREAD MORE »
Bakorp Management Ltd. v. R – TCC: Taxpayer must pay interest on “late payment” even though funds in CRA coffers for 4 ½ yearsREAD MORE »
Gestion Jean & Guy Hurteau inc. c. Québec – QCCQ: Québec tax legislation held retroactive – prohibited capital gain electionREAD MORE »