Liu v. R. – TCC: Taxpayer not entitled to a federal New Housing Rebate for owner-built house – too late for provincial rebate.Plus >
6356532 Canada Ltd. v. R. – TCC: Corporate taxpayer failed to retain counsel after being directed to do so – appeal dismissedPlus >
Mason v. R. – TCC: Purported trust/corporate structure not effective to shelter professional income – penalties vacatedPlus >
Couture v. R. – FCA: Tax Court did not err that GST payable on lots sold during course of development businessPlus >