Covic v. R. – TCC: Taxpayer misses filing CPP appeal by three days – extension application dismissedPlus >
Izumi v. R. – TCC: Court sets aside judgment against taxpayer for non-appearance at status hearingPlus >
Brace v. R. – FCA: Crown permitted to introduce new evidence on appeal – letter from Tax Court RegistryPlus >
McAdams v. R. – FCA: Assessment of taxpayer not a collateral attack on assessment of third party – appeal dismissedPlus >
Toby Creek Estates Ltd. v. R. – FCA: Extension of time to file notice of appeal denied – no arguable casePlus >
Graymar Equipment (2008) Inc. v. R. – AltaQB: Rectification denied because of lack of “valid business purpose”Plus >
Holst et al. v. R. – TCC: Court rejects false tax receipts from church whose charitable status was revokedPlus >
Rogers v. R. – TCC: Taxpayer allowed limited expenses from car business – no unreported incomePlus >
Darbaj et al. v. R. – TCC: Court lacks jurisdiction to direct GST rebate where application filed latePlus >
Taylor v. R. – TCC: RRSP withdrawals not “annuity payments” therefore not “pension income”Plus >