Otteson v. R. – TCC: Land in tree farm partnership of husband and wife “qualified farm property”READ MORE »
Gariepy v. R. – TCC: Communication by directors to corporate lawyers and preparation by them of unsigned resignations effectiveREAD MORE »
Teng v. R. – TCC: Taxpayer cannot use tax appeal to attempt to get a visa to enter CanadaREAD MORE »
Klemen v. R. – TCC: Taxpayer largely successful in dispute over transfer of equipment to related companiesREAD MORE »
Dryden v. R. – TCC: Net worth assessments substantially reduced at trial, largely because of inter-account transfersREAD MORE »
Lefebvre v. The Queen – TCC: Lawyer allowed limited deduction for office premises expensesREAD MORE »
Baker v. R. – TCC: Purchase of shares at inflated value by taxpayer’s RRSP results in income inclusionREAD MORE »
Kaplan v. R. – TCC: Student living in United States with family since 2002 not entitled to child tax benefitsREAD MORE »
Steubing v. R. – TCC: Taxpayer allowed very limited employment expense deductionsREAD MORE »
Bertucci v. R. – TCC: Tax objector was a “person” subject to taxREAD MORE »