George Weston Limited v. R. – TCC: $316,932,896 profit on swap contracts a capital gain – not business incomeREAD MORE »
McBride v. R. – TCC: Monthly payments under divorce taxable even though Superior Court declared them non-taxableREAD MORE »
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 »