Archives - 2015

• 

  Latham v. R. – TCC: No shareholder benefit, corporation’s retained earnings over-stated in accounting error by CRA

  9 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  
  Latham v. R. – TCC: No shareholder benefit, corporation’s retained earnings over-stated in accounting error by CRAPlus >
• 

  McDonald v. R. – TCC: Transfers to spouse who knew of “issues” with CRA gave rise to section 160 liability

  9 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases

  
  McDonald v. R. – TCC: Transfers to spouse who knew of “issues” with CRA gave rise to section 160 liabilityPlus >
• 

  Davis v. R. – TCC: Tax protester’s appeal dismissed with costs

  9 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  
  Davis v. R. – TCC: Tax protester’s appeal dismissed with costsPlus >
• 

  Petition for writ of certiorari filed with SCOTUS in Kuretski separation of powers case

  9 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Other

  
  Petition for writ of certiorari filed with SCOTUS in Kuretski separation of powers casePlus >
• 

  SCC dismisses leave application in Brent Kern Family Trust v. R. – no 75(2) attribution on sale for consideration

  9 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  
  SCC dismisses leave application in Brent Kern Family Trust v. R. – no 75(2) attribution on sale for considerationPlus >
• 

  SCC dismisses leave to appeal application in Coombs – collateral attack on Tax Court decision.

  7 avril 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases

  
  SCC dismisses leave to appeal application in Coombs – collateral attack on Tax Court decision.Plus >
• 

  Burlington Resources v. R. – TCC: Ruling on miscellaneous refusals in two guarantee fee transfer pricing cases

  31 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax
  • International Tax

  
  Burlington Resources v. R. – TCC: Ruling on miscellaneous refusals in two guarantee fee transfer pricing casesPlus >
• 

  Presidential MSH Corp. v. R. – TCC: RDTOH not reduced by amounts not refunded by Minister

  31 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Federal Income Tax

  
  Presidential MSH Corp. v. R. – TCC: RDTOH not reduced by amounts not refunded by MinisterPlus >
• 

  St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrears

  30 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Commodity Tax
  • Federal Income Tax

  
  St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrearsPlus >
• 

  Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a director

  30 mars 2015 By Bill Innes

  catégories:

  • Bill Innes on Current Tax Cases
  • Corporate Tax
  • Employment Insurance/CPP
  • Federal Income Tax

  
  Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a directorPlus >