Berty v. The Queen – Agreements to Pay Spousal Support from Contingent Bonuses not “Periodic” and Hence not DeductibleREAD MORE »
Nicholls v. The Queen – Loss on a Promissory Note Payable by a Trust Not an Allowable Business Investment LossREAD MORE »
FLSmidth Ltd. v. The Queen: Non-Business Income Tax Deduction Denied as “Related To” a Share of a Foreign AffiliateREAD MORE »
Tele-mobile Company Partnership v. The Queen: When a rebate isn’t a rebate for GST/HST purposesREAD MORE »
Bower v. R: Tax Court Rejects Taxpayer’s Claim to be a Resident of Canada Notwithstanding Substantial Connecting FactorsREAD MORE »
Pilford Estate v. The Queen: Recent Supreme Court of Canada Jurisprudence Not Enough to Support a Claim for Tax Exemption under the Indian Act as Connections to Reserve Were Too SlimREAD MORE »
Ollenberger v. The Queen: Federal Court of Appeal Affirms Wide Scope for the term “Active Business”READ MORE »
Federal Court of Appeal: Advisor Penalties Under Section 163.2 of the Income Tax Act Are Not Criminal Offences and Do Not Attract the Protection of Section 11 of the CharterREAD MORE »
Anonby v. The Queen: Tax Court Does Not Have Jurisdiction Over Source Deductions or to Increase Tax PayableREAD MORE »
Lehigh Cement Limited v. The Queen – Common sense advocacy brings the taxpayer success in an anti-avoidance case involving a foreign affiliate.READ MORE »