166020 Canada Inc. v. M.N.R. – TCC: Workers in “Magie Seal” business not employeesPlus >
Baker v. R. – TCC: Purchase of shares at inflated value by taxpayer’s RRSP results in income inclusionPlus >
Kaplan v. R. – TCC: Student living in United States with family since 2002 not entitled to child tax benefitsPlus >
Steubing v. R. – TCC: Taxpayer allowed very limited employment expense deductionsPlus >
Bertucci v. R. – TCC: Tax objector was a “person” subject to taxPlus >
Ampomah v. R. – TCC: Tax court disallows bogus charitable receiptsPlus >
Warnock v. R. – TCC: Taxpayer not entitled to medical tax credits for surrogacy expenses – she was not the patientPlus >
Gibson v. R. – TCC: Taxpayer entitled to disability tax credit for severe chronic fatigue syndromePlus >
Schaub v. R. – TCC: Pension payments taxable even where appellant’s prior contributions not deductiblePlus >
Belcourt Properties Inc. v. R. – TCC: Sales of properties were on capital accountPlus >