Olympia Trust Company v. R. – TCC: Trustee of RRSP liable for tax under subsection 116(5) when purchasing shares from non-residentPlus >
Narula v. R. – TCC: Assessments and penalties based on bank deposit analysis of pizza shop ownerPlus >
Budwal v. R. – TCC: Appropriation of corporate assets – section 160 assessment affirmed against husband but not wifePlus >
Former Chief Justice Rip elects to turn supernumeraryPlus >
Klemen v. R. – TCC: Taxpayer awarded costs at 4 times TariffPlus >
ConocoPhillips v. R. – FCA: Tax Court may have jurisdiction to direct the Minister to consider a notice of objectionPlus >
Constantin v. R. – TCC: Five properties held for an average of nine months gave raise to gains on income accountPlus >
Cameco Corporation v. R. – TCC: Procedural warfare implodes – taxpayer to pay solicitor-client costs in any event of the causePlus >
Buhler Versatile Inc. v. R. – TCC: Appellant must produce documents previously given CRA – $2,000 costs payable forthwithPlus >
R. v. Salaison Lévesque Inc. – FCA: CRA loses appeal on issue of denying ITCs based on conduct of suppliers.Plus >