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Preview: Nouvelles décisions : Cour canadienne de l'impôt

Nouvelles décisions : Cour canadienne de l'impôt



Nouvelles décisions : Cour canadienne de l'impôt



 



Ciotola v. The Queen, 2017 TCC 221 (CanLII)

Thu, 02 Nov 2017 00:00:00 -0400

donations — tax returns — charitable — receipts — carrying charges



Perron v. The Queen, 2017 TCC 220 (CanLII)

Wed, 01 Nov 2017 00:00:00 -0400

shared-custody parent — redeterminations — qualified dependant — tax credits — agreement



RAR Consultants Ltd. v. The Queen, 2017 TCC 214 (CanLII)

Tue, 31 Oct 2017 00:00:00 -0400

foreign affiliate — returns — reporting entity — bracketed abbreviations added for consistency — taxpayer



Maple Tree Community Housing Corporation v. The Queen, 2017 TCC 218 (CanLII)

Mon, 30 Oct 2017 00:00:00 -0400

extension of time to file — file a notice of objection — email — taxpayer — affordable housing



Hokhold v. The Queen, 2017 TCC 217 (CanLII)

Fri, 27 Oct 2017 00:00:00 -0400

bad debts — debt — taxation — garnished — patient



McArthur v. Canada (Employment and Social Development), 2017 TCC 213 (CanLII)

Tue, 24 Oct 2017 00:00:00 -0400

annuity — pension income — payment — registered pension plan — taxpayer



Whittall c. La Reine, 2017 CCI 212 (CanLII)

Tue, 24 Oct 2017 00:00:00 -0400

cloison sèche — murs — bâtiment — rénovations majeures ont été effectuées — plâtre



Meberatu v. The Queen, 2017 TCC 211 (CanLII)

Fri, 20 Oct 2017 00:00:00 -0400

motor vehicle expenses — motor vehicle allowance — tax returns — mileage — cell phone expenses



High-Crest Enterprises Limited v. The Queen, 2017 TCC 210 (CanLII)

Fri, 20 Oct 2017 00:00:00 -0400

purpose of making residential units — time of the self-supply — accommodation charge — unprotected envelope — government



Zubeiru c. La Reine, 2017 CCI 199 (CanLII)

Tue, 17 Oct 2017 00:00:00 -0400

bienfaisance — dons — nouvelle cotisation — préparateur — revenus



Dingman v. The Queen, 2017 TCC 206 (CanLII)

Thu, 12 Oct 2017 00:00:00 -0400

income — bank account — amounts — taxation — leased employee



Bolduc v. The Queen, 2017 TCC 203 (CanLII)

Tue, 10 Oct 2017 00:00:00 -0400

income tax return — tax preparer — wilful blindness — loss carryback program — gross negligence



Levert c. La Reine, 2017 CCI 208 (CanLII)

Tue, 10 Oct 2017 00:00:00 -0400

société — imposition — entremise du réseau — nouvelles cotisations — ministre



Plains Midstream Canada ULC v. The Queen, 2017 TCC 207 (CanLII)

Fri, 06 Oct 2017 00:00:00 -0400

interest — exploration — tax — million — defeasance



Vrantsidis v. The Queen, 2017 TCC 204 (CanLII)

Thu, 05 Oct 2017 00:00:00 -0400

basic activity of daily living — functions necessary for everyday life — impairment — ability to perform — individual



Horseman c. La Reine, 2017 CCI 198 (CanLII)

Fri, 29 Sep 2017 00:00:00 -0400

avis d opposition — prorogation du délai — nouvelle cotisation — constitutionnelle — délai pour déposer un avis



Ahmad c. La Reine, 2017 CCI 195 (CanLII)

Fri, 29 Sep 2017 00:00:00 -0400

cotisation — immeubles d habitation locatifs neufs — remboursement déductible — ministre — montant



Kimber v. The Queen, 2017 TCC 197 (CanLII)

Thu, 28 Sep 2017 00:00:00 -0400

common-law partnership — taxation — child — dependent person credit — individual



Elander v. The Queen, 2017 TCC 196 (CanLII)

Thu, 28 Sep 2017 00:00:00 -0400

transferor — funds — tax debtor — husband — bank



Chaplin v. The Queen, 2017 TCC 194 (CanLII)

Wed, 27 Sep 2017 00:00:00 -0400

pg — shares — re-papering — loan — lines