Narula v. R. – TCC: Assessments and penalties based on bank deposit analysis of pizza shop ownerPlus >
Budwal v. R. – TCC: Appropriation of corporate assets – section 160 assessment affirmed against husband but not wifePlus >
Klemen v. R. – TCC: Taxpayer awarded costs at 4 times TariffPlus >
Constantin v. R. – TCC: Five properties held for an average of nine months gave raise to gains on income accountPlus >
Gramiak v. R. – TCC: Taxpayer Loses Motion to Strike Crown’s New Alternative Basis for AssessmentPlus >
Elbadawi v. R. – TCC: Crown awarded costs and disbursements of $86,240.14 to sanction conduct of taxpayerPlus >
Bérubé v. R. – Taxpayer could not appeal a nil assessmentPlus >
Pépin v. R. – TCC: The taxpayer was a nominee and did not realize a capital gain on property held in his namePlus >
Barrasso v. R. – TCC: Another value shifting structure fails to survive GAAR attackPlus >
Black v. R. – FCA: Federal Court of Appeal dismisses Conrad Black tax appeal from the bench in 6 paragraphsPlus >