PDM Royalties Ltd Pship v. R. – TCC: Administrator of Fund Cannot Claim ITC’s Since It Acted as Fund’s AgentPlus >
McLeod et al. v. R. – TCC: Net Worth Assessment Trials Don’t Top Court’s Wish ListPlus >
Sentinel Hill Productions IV Corp. v. R. – TCC Declines to Vacate Determinations of Non-Existent PartnershipsPlus >
Shaw v. The Queen – TCC: Amounts Paid by Shareholder of Employer Corporation to Former Employee TaxablePlus >
Blackmore v. R. – TCC: Polygamous Mormon Group Cannot Benefit Under Section 143 (the “Hutterite Rule”)Plus >
Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New CasesPlus >
River Hills Ranch Ltd. et al. v. R. – TCC: Payments to Ranchers to Terminate Contracts Were Capital ReceiptsPlus >
A Slow Summer for TCC and FCA DecisionsPlus >
Burlington Resources Finance Company v. R – TCC: Minister’s Reply Struck in Transfer Pricing CasePlus >
Kaur v. R. – TCC: GST Assessment – Taxpayer/Director Did Not Establish Due Diligence DefensePlus >