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Preview: New Decisions : Tax Court of Canada

New Decisions : Tax Court of Canada



New Decisions : Tax Court of Canada



 



6338372 Canada Inc. v. M.N.R., 2018 TCC 10 (CanLII)

Thu, 11 Jan 2018 00:00:00 -0500

dealing at arm s length — employment — wage — depositing — checks



Rousseau c. La Reine, 2018 CCI 9 (CanLII)

Wed, 10 Jan 2018 00:00:00 -0500

faute lourde — aveuglement volontaire — pénalité — contribuable — impôt



Murji v. The Queen, 2018 TCC 7 (CanLII)

Tue, 09 Jan 2018 00:00:00 -0500

donation — shares — gifting arrangement — tax shelter — charitable



Mangal v. The Queen, 2018 TCC 8 (CanLII)

Mon, 08 Jan 2018 00:00:00 -0500

registered pension plan — actuarial surplus — annuitant — transferred from a registered pension — amount is transferred



Kajtor v. The Queen, 2018 TCC 6 (CanLII)

Fri, 05 Jan 2018 00:00:00 -0500

tax return preparers — refund — gross negligence penalty — wilful blindness — enquiries



Bourgeois c. La Reine, 2018 CCI 5 (CanLII)

Fri, 05 Jan 2018 00:00:00 -0500

recouvrement d une dette fiscale — prescription — auteur du transfert — cotisation établie — ministre



Cyr c. La Reine, 2018 CCI 4 (CanLII)

Fri, 05 Jan 2018 00:00:00 -0500

société — cotisations — personnel — acquisition — profit



Kenny v. The Queen, 2018 TCC 2 (CanLII)

Tue, 02 Jan 2018 00:00:00 -0500

taxable income earned — common-law partner — taxpayer — social assistance payments — included in computing



Blott v. The Queen, 2018 TCC 1 (CanLII)

Tue, 02 Jan 2018 00:00:00 -0500

taxpayer — assistant — salary — subparagraph — hire



Carlini v. The Queen, 2017 TCC 259 (CanLII)

Wed, 27 Dec 2017 00:00:00 -0500

deposit — credit card — income — money — cheques



Zhang v. The Queen, 2017 TCC 258 (CanLII)

Wed, 27 Dec 2017 00:00:00 -0500

education tax credits — deduct — tuition — taxpayer — element



Chaplin v. The Queen, 2017 TCC 257 (CanLII)

Fri, 22 Dec 2017 00:00:00 -0500

costs — disbursements — weight to this factor — meritless — in-house photocopies



Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (CanLII)

Fri, 22 Dec 2017 00:00:00 -0500

nozzles — pipe — lining — altering the speed — hydraulicing



Huntly Investments Limited v. The Queen, 2017 TCC 255 (CanLII)

Thu, 21 Dec 2017 00:00:00 -0500

full-time employees — required a full-time — part-time employees — specified investment business — building managers



Vincent v. Canada (Employment and Social Development), 2017 TCC 254 (CanLII)

Tue, 19 Dec 2017 00:00:00 -0500

total income — lump-sum retroactive — portion of the lump-sum — taxable income — benefits



Kattous c. M.R.N., 2017 CCI 251 (CanLII)

Tue, 19 Dec 2017 00:00:00 -0500

intervenante — payeur — travail exécuté — chèque — thèse



Lichtman v. The Queen, 2017 TCC 252 (CanLII)

Mon, 18 Dec 2017 00:00:00 -0500

synagogue — ministering to a congregation — rabbi — religious — students



9215-9144 Québec Inc. c. M.R.N., 2017 CCI 253 (CanLII)

Mon, 18 Dec 2017 00:00:00 -0500

dépendance — société — administrateur — près semblable — conclu



Langheit c. La Reine, 2017 CCI 250 (CanLII)

Fri, 15 Dec 2017 00:00:00 -0500

restaurant — fournitures taxables — ventes — méthode alternative — vérificateur



Tallon v. The Queen, 2017 TCC 244 (CanLII)

Wed, 13 Dec 2017 00:00:00 -0500

warm climate — travel — patient — thyroid — expenses