Bakorp Management Ltd. v. R – TCC: Taxpayer must pay interest on “late payment” even though funds in CRA coffers for 4 ½ yearsREAD MORE »
Gestion Jean & Guy Hurteau inc. c. Québec – QCCQ: Québec tax legislation held retroactive – prohibited capital gain electionREAD MORE »
Repsol Canada Ltd. v. R. – TCC: Canaport Terminal and Jetty in Saint John, N.B., used for processing, not distributionREAD MORE »
French v. R. – TCC: Pleadings alleging charitable gifts would have been effective if taxpayer lived in Québec struck outREAD MORE »
Loates v. R. – TCC: Marital interest in property not “consideration” for the purposes of subsection 160(1) assessmentREAD MORE »
McKay v. R. – TCC: Ss. 152(9) precludes the Crown from raising a new allegation outside limitation period concerning company now in receivershipREAD MORE »
Palmer v. T. – TCC: Taxpayer did not discharge onus in attempt to rebut a subsection 160(1) assessmentREAD MORE »
Brassard v. R. – TCC: Transfer of property between brothers gave rise to subsection 160(1) liabilityREAD MORE »
Feedlot Health Management Services Ltd. v. R. – TCC: Payments to owners of cattle were SRED in connection with cattle research.READ MORE »
Misek v. R. – FCA: Self-represented taxpayer makes the Crown cave in the Federal Court of AppealREAD MORE »