Leroux v. CRA – BCSC: CRA breached duty of care to taxpayer but no compensable damages arose from the breachPlus >
Jhanji v. R. – TCC: Son in boarding school in India after death of his mother “resided” with fatherPlus >
Durand v. R. – TCC: Taxpayer’s appeal dismissed when he did not appear in courtPlus >
Richard A. Kanan Corporation v. R. – TCC: Court allows a portion of legal fees despite a privilege claim over services providedPlus >
Elmansour et al. v. R. – TCC: Net worth assessments sustained subject to adjustment to cash on handPlus >
Joseph v. R. – TCC: Appeal of net worth assessment dismissed – court did not find the taxpayer crediblePlus >
R. v. Quinco Financial Inc. – FCA: Court affirms Tax Court finding of gap in GST debit/credit note rulesPlus >
David et al. v. R. – TCC: Taxpayers allowed credit for cash portion of inflated charitable receipts – penalties vacatedPlus >
Bakorp Management Ltd. v. R. – FCA: Issue in large corporation’s appeal not raised in objection – appeal dismissedPlus >
Drag v. CRA – FCt: Judicial review of CRA refusal to cancel GST, penalties and interest dismissedPlus >