Belcourt Properties Inc. v. R. – TCC: Amount of tax at issue did not include proposed Part III assessment for later taxation yearPlus >
Tibilla v. R. – FCA: Tax Court decision affirmed on date of sale and ACB of propertyPlus >
Brent Kern Family Trust v. R – FCA: 75(2) attribution rule not applicable to sales for valuable considerationPlus >
3193099 Manitoba Ltd. v. R. – TCC: Worker providing oil rig services to controlled corporation was an independent contractorPlus >
Bekkerus v. R. – TCC: court rejects claim that private sector taxpayers are not taxablePlus >
McDonald v. R. – TCC: Appellant was neither a de jure nor a de facto director, therefore not liable for failure to withhold and remitPlus >
R. v. JP Morgan Asset Management (Canada) Inc. – FCA: Fed. Ct. Has Virtually No Jurisdiction to Review AssessmentsPlus >
Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the CharterPlus >
0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deductionPlus >
Krenbrink v. R. – FCA: Carelessness and negligence not alternative arguments for subsection 152(9) rulePlus >