George Weston Limited v. R. – TCC: $316,932,896 profit on swap contracts a capital gain – not business incomeREAD MORE »
Ford Motor Co. of Can. v. R. – TCC: Crown ordered to pay costs for opportunistic use of large corporation rules in GST appealREAD MORE »
Sun Life v. R. – TCC: Sun Life entitled to ITC’s on vacant space held for future sublease to sales advisersREAD 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 »
Robinson v. R. – FCt: Taxpayer did not demonstrate grounds for setting aside the Minister’s decision not to forgive penaltiesREAD MORE »
French v. R. – TCC: Pleadings alleging charitable gifts would have been effective if taxpayer lived in Québec struck outREAD MORE »
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityREAD MORE »