Free v. R. – TCC: Municipal Treasurer/CFO an employee not an independent contractorPlus >
Dimane Enterprises Ltd. v. R. – TCC: Employee profit sharing plan a shamPlus >
Landry v. R. – TCC: Legal fees paid to terminate support payments not deductiblePlus >
Agnico-Eagle v. R. – TCC: Conversion of US$ debt to common shares did not result in foreign exchange gain – redemption didPlus >
Mason v. R. – TCC: Purported trust/corporate structure not effective to shelter professional income – penalties vacatedPlus >
Martin v. R. – TCC: The taxpayer’s appeal dismissed – the Income Tax Act does not insure against financial disasterPlus >
Martin v. R. – TCC: Tax Court treats appellant as vexatious litigant in an effort to control its processesPlus >
Sailsman v. R. – FCt: Judicial review denied in case where taxpayer relied on marital strife as basis for reliefPlus >
Fung v. R. – FCt: Claim for judicial review of late filing penalty based on pressure of childcare deniedPlus >
Hauser v. R. – TCC: Highway construction delays could not ground a claim for moving expensesPlus >