Nicholls v. The Queen – Loss on a Promissory Note Payable by a Trust Not an Allowable Business Investment LossREAD MORE »
FLSmidth Ltd. v. The Queen: Non-Business Income Tax Deduction Denied as “Related To” a Share of a Foreign AffiliateREAD MORE »
Tele-mobile Company Partnership v. The Queen: When a rebate isn’t a rebate for GST/HST purposesREAD MORE »
Bower v. R: Tax Court Rejects Taxpayer’s Claim to be a Resident of Canada Notwithstanding Substantial Connecting FactorsREAD MORE »
Pilford Estate v. The Queen: Recent Supreme Court of Canada Jurisprudence Not Enough to Support a Claim for Tax Exemption under the Indian Act as Connections to Reserve Were Too SlimREAD MORE »
Ollenberger v. The Queen: Federal Court of Appeal Affirms Wide Scope for the term “Active Business”READ MORE »
Federal Court of Appeal: Advisor Penalties Under Section 163.2 of the Income Tax Act Are Not Criminal Offences and Do Not Attract the Protection of Section 11 of the CharterREAD MORE »
Anonby v. The Queen: Tax Court Does Not Have Jurisdiction Over Source Deductions or to Increase Tax PayableREAD MORE »
Lehigh Cement Limited v. The Queen – Common sense advocacy brings the taxpayer success in an anti-avoidance case involving a foreign affiliate.READ MORE »
Boardwalk Equities Inc. V. The Queen – Federal Court of Appeal holds GST payable on the full cost of natural gas and electricity notwithstanding that part of that cost was paid directly to the suppliers by the province of AlbertaREAD MORE »