George Weston Limited v. R. – TCC: $316,932,896 profit on swap contracts a capital gain – not business incomePlus >
Ford Motor Co. of Can. v. R. – TCC: Crown ordered to pay costs for opportunistic use of large corporation rules in GST appealPlus >
Sun Life v. R. – TCC: Sun Life entitled to ITC’s on vacant space held for future sublease to sales advisersPlus >
McBride v. R. – TCC: Monthly payments under divorce taxable even though Superior Court declared them non-taxablePlus >
Bakorp Management Ltd. v. R – TCC: Taxpayer must pay interest on “late payment” even though funds in CRA coffers for 4 ½ yearsPlus >
Gestion Jean & Guy Hurteau inc. c. Québec – QCCQ: Québec tax legislation held retroactive – prohibited capital gain electionPlus >
Repsol Canada Ltd. v. R. – TCC: Canaport Terminal and Jetty in Saint John, N.B., used for processing, not distributionPlus >
Robinson v. R. – FCt: Taxpayer did not demonstrate grounds for setting aside the Minister’s decision not to forgive penaltiesPlus >
French v. R. – TCC: Pleadings alleging charitable gifts would have been effective if taxpayer lived in Québec struck outPlus >
Rasmussen v. R. – TCC: Taxpayer not entitled to ITC’s from his horse racing venture – not a commercial activityPlus >