Latham v. R. – TCC: No shareholder benefit, corporation’s retained earnings over-stated in accounting error by CRAPlus >
Davis v. R. – TCC: Tax protester’s appeal dismissed with costsPlus >
SCC dismisses leave application in Brent Kern Family Trust v. R. – no 75(2) attribution on sale for considerationPlus >
Burlington Resources v. R. – TCC: Ruling on miscellaneous refusals in two guarantee fee transfer pricing casesPlus >
Presidential MSH Corp. v. R. – TCC: RDTOH not reduced by amounts not refunded by MinisterPlus >
St-Denis v. R. – FCA: Taxpayer liable for GST when mother transferred land to him while she had GST arrearsPlus >
Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a directorPlus >
Immunovaccine v. R. – SCC: Leave application dismissed – SRED – meaning of “government assistance”Plus >
Balanko v. R. – TCC: Husband claimed a prin. residence exemption, wife’s estate cannot – no separation agreementPlus >
Sky High v. R. – TCC: Court “suspends” section 160 appeal citing inherent jurisdictionPlus >