McKesson Recusal Update – Crown’s Supplementary Factum filed on January 26.Plus >
Zhu v. R. – TCC: Non-resident cannot claim loss on income account since no business carried on in CanadaPlus >
9100-8649 Québec Inc. v. R. – FCA: Unreported income – not credible that restaurant staff consumed 60%-85% of missing beerPlus >
Nguyen v. R. – TCC: Taxpayer loses appeal with respect to unreported income from a restaurant – gross negligence penalties imposedPlus >
Ho v. R. – TCC: Taxpayer not entitled to new housing rebates since he never occupied the property as a homePlus >
568864 B.C. Ltd. v. R. – TCC: Taxpayer entitled to terminal loss on patents; Crown could not introduce documents not listed in discoveryPlus >
Mendes v. R. – TCC: Taxpayer not entitled to GST/HST new housing rebate as property not acquired as a principal residence.Plus >
Scott v. R. – TCC: Taxpayer entitled to Canada Child Tax Benefit – she was not cohabiting with spousePlus >
Royal Columbia Development Corp. v. M.N.R. – TCC: Corporation and worker involved in joint business venture not an employment contractPlus >
Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptPlus >