Verones v. R. – FCA: No Child Tax Credit Where “Set-Off” Amount Calculated Under Federal Child Support GuidelinesPlus >
Sotski v. R. – TCC: Costs of Replacing New Carpet with Laminate to Aid Parkinson’s Sufferer DeductiblePlus >
Bioartificial Gel Technologies v. R. – FCA: USA Restrictions on Non-resident Shareholders Preserve CCPC StatusPlus >
Breau v. R. – FCA: Taxpayer Failed in Bid to Block Requirements on the Basis of the Jarvis DecisionPlus >
R. v. O’Dwyer – FCA: Crown’s Reply Struck for Insufficient Pleading of Alleged Tax Shelter RepresentationsPlus >
Pliskow v. R. – TCC: Tax Court Cannot Invoke the Doctrine of Constructive TrustPlus >
Bandula v. R. – TCC: Recent Immigrant with Limited Knowledge of English Spared Gross Negligence PenaltiesPlus >
Foley et al. v. R. – TCC: Non-Canadian Sugar Added to Canadian Wine Does Not Subject it to Excise DutyPlus >
Daishowa-Marubeni International v. R. – TCC: Taxpayer Awarded 1/6 of Actual Costs, Not 1/3 as RequestedPlus >
Rizak v. MNR – TCC: Stipend of Graduate Research Assistant in UBC Doctoral Program Employment IncomePlus >