Pépinière A. Massé Inc. v. R. – TCC: GST, accommodation invoices – Court throws out statute-barred years and penaltiesPlus >
Ho v. R. – TCC: Taxpayer not entitled to new housing rebates since he never occupied the property as a homePlus >
Mendes v. R. – TCC: Taxpayer not entitled to GST/HST new housing rebate as property not acquired as a principal residence.Plus >
Kosma-Kare Canada Inc. v. R. – TCC: Taxpayer not entitled to ITC’s – placement agencies were providing false invoicesPlus >
Andrew v. R. – TCC: Tax court rejects director’s due diligence defence in GST and income tax appealsPlus >
Al-Hossain v. R. – TCC: Taxpayer loses New Housing Rebate where friend signs as co-purchaser as a favourPlus >
Belval v. R. – TCC: GST appeal commenced in 2009 dismissed for want of prosecutionPlus >
Invesco Canada Ltd. v. R. – TCC: Fund Manager cut fees – Fund paid savings to large investors – no GST payable by Manager on such paymentsPlus >