Enseignants de Langue Anglaise de Montréal. v. M.N.R. – TCC: Language instructors not engaged in insurable/pensionable workPlus >
J.K. Read Engineering Ltd. – TCC: Interest on GAAR assessment starts to run when tax incurred, not when GAAR assessedPlus >
3193099 Manitoba Ltd. v. R. – TCC: Worker providing oil rig services to controlled corporation was an independent contractorPlus >
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxablePlus >
McDonald v. R. – TCC: Appellant was neither a de jure nor a de facto director, therefore not liable for failure to withhold and remitPlus >
R. v. 9101-2310 Québec Inc. – FCA: Tranfer by Tax Debtor to Accommodation Party Caught by Subsection 160(1)Plus >
R. v. JP Morgan Asset Management (Canada) Inc. – FCA: Fed. Ct. Has Virtually No Jurisdiction to Review AssessmentsPlus >
R. v. Greenslades Northern Welding Ltd. – FCt: Respondent guilty of contempt but penalty held in abeyancePlus >
Kondor v. R. – TCC: Legal fees arising from division of property on separation were on capital account therefore not deductiblePlus >
0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deductionPlus >