Compagnie de Gestion Alger Inc. v. R. – TCC: Taxpayer subject to GST on delivery charges and free employee mealsREAD MORE »
Ford Motor Co. of Can. v. R. – TCC: Crown ordered to pay costs for opportunistic use of large corporation rules in GST appealREAD MORE »
Sun Life v. R. – TCC: Sun Life entitled to ITC’s on vacant space held for future sublease to sales advisersREAD MORE »
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityREAD MORE »
R. v. Diflorio – FCA: The Tax Court cannot award costs in informal GST appeals where the amount at issue exceeds $7,000READ MORE »
Mason v. R. – TCC: Taxpayer ordered to pay costs and disbursements totalling $19,727.52READ MORE »
Pépinière A. Massé Inc. v. R. – TCC: GST, accommodation invoices – Court throws out statute-barred years and penaltiesREAD MORE »
Ho v. R. – TCC: Taxpayer not entitled to new housing rebates since he never occupied the property as a homeREAD MORE »
Mendes v. R. – TCC: Taxpayer not entitled to GST/HST new housing rebate as property not acquired as a principal residence.READ MORE »
Kosma-Kare Canada Inc. v. R. – TCC: Taxpayer not entitled to ITC’s – placement agencies were providing false invoicesREAD MORE »