Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptPlus >
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican RepublicPlus >
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayerPlus >
Kosma-Kare Canada Inc. v. R. – TCC: Taxpayer not entitled to ITC’s – placement agencies were providing false invoicesPlus >
9016-9202 Québec Inc. v. R. – TCC: 36 incorporated garbage collectors working for former employer not entitled to small business deduction.Plus >
Andrew v. R. – TCC: Tax court rejects director’s due diligence defence in GST and income tax appealsPlus >
Al-Hossain v. R. – TCC: Taxpayer loses New Housing Rebate where friend signs as co-purchaser as a favourPlus >
Brown v. R. – FCA: Taxpayer’s appeal allowed from two Tax Court decisions striking Notice of Appeal – allowed to proceed on penaltiesPlus >
Drag v. R. – FCA: Taxpayer unsuccessful in appeal seeking cancellation of GST penaltiesPlus >
Gouveia v. R. – FCA: Appeal on the deduction of legal fees dismissed from the bench. No legal error or palpable and overriding error of factPlus >