568864 B.C. Ltd. v. R. – TCC: Taxpayer entitled to terminal loss on patents; Crown could not introduce documents not listed in discoveryREAD MORE »
Mendes v. R. – TCC: Taxpayer not entitled to GST/HST new housing rebate as property not acquired as a principal residence.READ MORE »
Scott v. R. – TCC: Taxpayer entitled to Canada Child Tax Benefit – she was not cohabiting with spouseREAD MORE »
Royal Columbia Development Corp. v. M.N.R. – TCC: Corporation and worker involved in joint business venture not an employment contractREAD MORE »
Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptREAD MORE »
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicREAD MORE »
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayerREAD MORE »
Kosma-Kare Canada Inc. v. R. – TCC: Taxpayer not entitled to ITC’s – placement agencies were providing false invoicesREAD MORE »
9016-9202 Québec Inc. v. R. – TCC: 36 incorporated garbage collectors working for former employer not entitled to small business deduction.READ MORE »
Andrew v. R. – TCC: Tax court rejects director’s due diligence defence in GST and income tax appealsREAD MORE »