Fiorucci v. R. – FCt: CRA reasonable in refusing to allow loss where no documentation provided by taxpayerPlus >
Ghaffar v. R. – TCC: Notwithstanding failures of previous lawyer application to set aside a judgement deniedPlus >
Odebala-Fregene v. R. – TCC: Application to file N/O made more than 1 year after expiry of normal period dismissedPlus >
Fiducie Alex Trust v. R. – FCA: Taxpayer cannot raise on appeal an admission contradicted by the evidence it led at trialPlus >
Compagnie de Gestion Alger Inc. v. R. – TCC: Taxpayer subject to GST on delivery charges and free employee mealsPlus >
Jarrold v. R. – FCt: Taxpayer refused remission of penalties and interest for GST assessment as director of corporations – decision not unreasonablePlus >
MacDonald v. R. – FCt: CRA’s decision to deny interest and penalty relief not unreasonable – judicial review deniedPlus >
Baribeau v. R. – TCC: CRA cannot open statute-barred year to tax appellant on valueless sharesPlus >
Arthur v. R. – TCC: Taxpayer disallowed charitable tax credits for a series of gifts over three taxation yearsPlus >
Safeway Ontario Finance ULC v. Ontario – OSCt: Avoidance of Ontario tax using specialty debt situate in BVI not subject to GAARPlus >