Konecny v. R. – TCC: Summer month spent teaching in Ottawa did not entitle taxpayer to moving expensesREAD MORE »
Harris et al. v. R. – TCC: Taxpayers’ appeals dismissed for repeated attempts to thwart the discovery processREAD MORE »
McIntyre et al. v. R. – TCC: Issue estoppel does not apply to tax determinations arising out of plea bargainsREAD MORE »
Izumi v. R. – TCC: Court sets aside judgment against taxpayer for non-appearance at status hearingREAD MORE »
Brace v. R. – FCA: Crown permitted to introduce new evidence on appeal – letter from Tax Court RegistryREAD MORE »
McAdams v. R. – FCA: Assessment of taxpayer not a collateral attack on assessment of third party – appeal dismissedREAD MORE »
Toby Creek Estates Ltd. v. R. – FCA: Extension of time to file notice of appeal denied – no arguable caseREAD MORE »
Holst et al. v. R. – TCC: Court rejects false tax receipts from church whose charitable status was revokedREAD MORE »
Taylor v. R. – TCC: RRSP withdrawals not “annuity payments” therefore not “pension income”READ MORE »
Sauve v. R. – TCC: No Child Tax Credit Where “Set-Off” Amount Calculated Under Federal Child Support GuidelinesREAD MORE »