Dallaire v. R. – TCC: The taxpayer was a nominee and did not realize a capital gain on property held in her namePlus >
MNR v. Thompson – SCC: Thompson appeal argued in Supreme Court of Canada on December 4Plus >
Commentary on Klundert Case Cited by Financial PostPlus >
Commentary on Rogers Estate Case Cited by Financial PostPlus >
McGillivary Restaurant Ltd. v. R. – TCC: Husband found to exercise de facto control over corporation majority owned by wifePlus >
Otteson v. R. – TCC: Tax court awards partially successful appellants 20% of their actual legal fees, plus disbursements.Plus >
Connolly v. R. – FCA: Federal Court of Appeal reverses Tax Court on error of fact – orders new hearing before new judgePlus >
Syscomax Inc. v. R. – TCC: Taxpayer not liable for GST penalty on payment to subcontractorPlus >
Attia v. R. – TCC: Major depression operated as a defense to director’s liability assessments under the Excise Tax ActPlus >
Stamatopoulos v. R. – TCC: Appellant allowed to amend pleadings but $700 costs awarded to CrownPlus >