Gariepy v. R. – TCC: Communication by directors to corporate lawyers and preparation by them of unsigned resignations effectivePlus >
Teng v. R. – TCC: Taxpayer cannot use tax appeal to attempt to get a visa to enter CanadaPlus >
Klemen v. R. – TCC: Taxpayer largely successful in dispute over transfer of equipment to related companiesPlus >
Abrametz v. R. – TCC: Tax Court relies on technicality in refusing to strike appeal but cautions taxpayer on costs issuesPlus >
Dryden v. R. – TCC: Net worth assessments substantially reduced at trial, largely because of inter-account transfersPlus >
Lefebvre v. The Queen – TCC: Lawyer allowed limited deduction for office premises expensesPlus >
166020 Canada Inc. v. M.N.R. – TCC: Workers in “Magie Seal” business not employeesPlus >
Baker v. R. – TCC: Purchase of shares at inflated value by taxpayer’s RRSP results in income inclusionPlus >
Kaplan v. R. – TCC: Student living in United States with family since 2002 not entitled to child tax benefitsPlus >
Steubing v. R. – TCC: Taxpayer allowed very limited employment expense deductionsPlus >