CanHorizon Inc. v. R. – TCC: Position specially created for owner’s wife not insurable employment for EI purposesREAD MORE »
Miedzi Copper Corporation v. R. – TCC: Holding company entitled to full ITCs – the term “in relation to the shares” must be interpreted broadlyREAD MORE »
Lancan Investments Inc. v. R. – TCC: Crown does not have a “licence to fish” – ordered to give particulars and pay $8,000 costsREAD MORE »
Mathieu v. R. – TCC: Stock options not taxable – Court could not fix “loophole” for the Crown’s benefitREAD MORE »
R. v. Diflorio – FCA: The Tax Court cannot award costs in informal GST appeals where the amount at issue exceeds $7,000READ MORE »
Scheuer v. R. – FCt: Federal Court holds CRA may have a duty to warn taxpayers of tax schemes – taxpayers’ claim for damages will proceedREAD MORE »
Justice Lucie Lamarre appointed Associate Chief Justice of the Tax Court of Canada – two new appointments made as wellREAD MORE »
McKesson Recusal Update – Requisition for Hearing filed February 5, 2015 with Federal Court of AppealREAD MORE »
Livingston v. R. – TCC: Where part of farm acreage sold, purchase of personal property used in the farming business not a “replacement property”READ MORE »
Mason v. R. – TCC: Taxpayer ordered to pay costs and disbursements totalling $19,727.52READ MORE »