Constantin v. R. – TCC: Five properties held for an average of nine months gave raise to gains on income accountREAD MORE »
Zielinski et al. v. R. – TCC: Profit on Sale of Vacant Lots and a Duplex on Income AccountREAD MORE »
Klemen v. R. – TCC: Taxpayer largely successful in dispute over transfer of equipment to related companiesREAD MORE »
Belcourt Properties Inc. v. R. – TCC: Sales of properties were on capital accountREAD MORE »
R. v. Geoffrey Last – FCA: Court cannot change basis for assessment of statute-barred year in the absence of misrepresentationREAD MORE »
Gervais c. R. – TCC: Shares sold by taxpayer to his spouse were not capital property in her handsREAD MORE »
Karam v. R. – TCC: Classic “Trading Case” – Court Rules Land Held on Income AccountREAD MORE »