Zhu v. R. – TCC: Non-resident cannot claim loss on income account since no business carried on in CanadaREAD MORE »
9100-8649 Québec Inc. v. R. – FCA: Unreported income – not credible that restaurant staff consumed 60%-85% of missing beerREAD MORE »
Nguyen v. R. – TCC: Taxpayer loses appeal with respect to unreported income from a restaurant – gross negligence penalties imposedREAD MORE »
568864 B.C. Ltd. v. R. – TCC: Taxpayer entitled to terminal loss on patents; Crown could not introduce documents not listed in discoveryREAD MORE »
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicREAD MORE »
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayerREAD MORE »
9016-9202 Québec Inc. v. R. – TCC: 36 incorporated garbage collectors working for former employer not entitled to small business deduction.READ MORE »
Andrew v. R. – TCC: Tax court rejects director’s due diligence defence in GST and income tax appealsREAD MORE »
Blais v. R. – TCC: Taxpayer’s appeal dismissed for want of prosecutionREAD MORE »
Bilodeau v. R. – TCC: Taxpayer who stole funds from employer largely unsuccessful in appeal of taxation of those fundsREAD MORE »