Canada v. ACI Properties – FCA: Crown’s appeal allowed – Tax Court ordered to determine a common questionPlus >
Kandasamy v. R. – TCC: Medical residents are both full-time students and employees – get education/textbook tax creditsPlus >
Orfori-Darko et al v. R. – TCC: Taxpayers denied charitable tax credits due to lack of proof/bad receipt documentationPlus >
William Innes blog on Fio Corporation case referred to in Legal PostPlus >
Fio Corporation v. R. – TCC: CRA sanctioned for breach of the implied undertaking rule and ordered to pay $25,000 in costsPlus >
Bekesinski v. R. – TCC: Expert report lacked evidentiary foundation – expert evidence inadmissiblePlus >
Cameco Corporation v. R. – TCC: Detailed decision outlines terms required in full disclosure under Rule 82Plus >
Martin v. R. – TCC: Court sanctions abusive CRA conduct with costs awardPlus >
G & J Muirhead Holdings Ltd. v. R. – TCC: Taxpayer carried on a “personal services business” – appeal dismissedPlus >
Financial Post Article on Taxing Cash Prizes Awarded to Canadian Olympic MedalistsPlus >