Foley et al. v. R. – TCC: Non-Canadian Sugar Added to Canadian Wine Does Not Subject it to Excise DutyREAD MORE »
Daishowa-Marubeni International v. R. – TCC: Taxpayer Awarded 1/6 of Actual Costs, Not 1/3 as RequestedREAD MORE »
Rizak v. MNR – TCC: Stipend of Graduate Research Assistant in UBC Doctoral Program Employment IncomeREAD MORE »
Thompson v. R. – FCA: Identities of Lawyer’s Clients Not Necessarily PrivilegedREAD MORE »
PDM Royalties Ltd Pship v. R. – TCC: Administrator of Fund Cannot Claim ITC’s Since It Acted as Fund’s AgentREAD MORE »
McLeod et al. v. R. – TCC: Net Worth Assessment Trials Don’t Top Court’s Wish ListREAD MORE »
Sentinel Hill Productions IV Corp. v. R. – TCC Declines to Vacate Determinations of Non-Existent PartnershipsREAD MORE »
Shaw v. The Queen – TCC: Amounts Paid by Shareholder of Employer Corporation to Former Employee TaxableREAD MORE »
Blackmore v. R. – TCC: Polygamous Mormon Group Cannot Benefit Under Section 143 (the “Hutterite Rule”)READ MORE »
Summer Lull Continues in Tax Decisions – A Very Brief Look at Four New CasesREAD MORE »