Belcourt Properties Inc. v. R. – TCC: Amount of tax at issue did not include proposed Part III assessment for later taxation yearREAD MORE »
Tibilla v. R. – FCA: Tax Court decision affirmed on date of sale and ACB of propertyREAD MORE »
Brent Kern Family Trust v. R – FCA: 75(2) attribution rule not applicable to sales for valuable considerationREAD MORE »
3193099 Manitoba Ltd. v. R. – TCC: Worker providing oil rig services to controlled corporation was an independent contractorREAD MORE »
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxableREAD MORE »
McDonald v. R. – TCC: Appellant was neither a de jure nor a de facto director, therefore not liable for failure to withhold and remitREAD MORE »
R. v. JP Morgan Asset Management (Canada) Inc. – FCA: Fed. Ct. Has Virtually No Jurisdiction to Review AssessmentsREAD MORE »
Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the CharterREAD MORE »
0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deductionREAD MORE »
Krenbrink v. R. – FCA: Carelessness and negligence not alternative arguments for subsection 152(9) ruleREAD MORE »