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Preview: Recently modified Decisions : Tax Court of Canada

Recently modified Decisions : Tax Court of Canada



Recently modified Decisions : Tax Court of Canada



 



Viterra Inc v. The Queen, 2018 TCC 29 (CanLII)

Fri, 16 Feb 2018 00:00:00 -0500

input tax credits — investment management services — reassessment period — collectible — net tax



Furlan v. The Queen, 2018 TCC 25 (CanLII)

Fri, 16 Feb 2018 00:00:00 -0500

qualified dependant — shared-custody parent — redetermination — common-law partner — eligible individual



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

Fri, 16 Feb 2018 00:00:00 -0500

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



Apex Language and Career College v. M.N.R., 2016 TCC 109 (CanLII)

Fri, 16 Feb 2018 00:00:00 -0500

teaching — employment — insurable — contract of service — students



Romaker v. The Queen, 2017 TCC 241 (CanLII)

Thu, 15 Feb 2018 00:00:00 -0500

income — taxation — business — claimed — gross negligence



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

Wed, 14 Feb 2018 00:00:00 -0500

restaurant — fournitures taxables — ventes — méthode alternative — vérificateur



Fiducie Financière Satoma v. The Queen, 2017 TCC 84 (CanLII)

Fri, 09 Feb 2018 00:00:00 -0500

trust — fiducie — tax — income — common-law partner



Isah v. The Queen, 2018 TCC 28 (CanLII)

Thu, 08 Feb 2018 00:00:00 -0500

tax return preparer — charitable donations — taxation — gross negligence — receipts



Ngai v. The Queen, 2018 TCC 26 (CanLII)

Tue, 06 Feb 2018 00:00:00 -0500

computing his income — expenditure — gift — deduction — gifts



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

Tue, 06 Feb 2018 00:00:00 -0500

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



Cook v. The Queen, 2017 TCC 188 (CanLII)

Fri, 02 Feb 2018 00:00:00 -0500

common-law partner — ex-wife — child — support payments — taxation



Coathup v. M.N.R., 2017 TCC 54 (CanLII)

Fri, 02 Feb 2018 00:00:00 -0500

students — lessons — music — admitted — teacher



Maynard v. The Queen, 2016 TCC 21 (CanLII)

Fri, 02 Feb 2018 00:00:00 -0500

tax returns — gross negligence — tax preparer — taxpayer — wilful blindness



Fonds de solidarité des travailleurs du Québec (F.T.Q) c. La Reine, 2018 CCI 3 (CanLII)

Thu, 01 Feb 2018 00:00:00 -0500

société en commandite — usine — lignes — préc — donation



Amrite v. The Queen, 2018 TCC 11 (CanLII)

Wed, 31 Jan 2018 00:00:00 -0500

donation programme — extension of time — appeals — file — retainer



Woessner v. The Queen, 2017 TCC 124 (CanLII)

Tue, 30 Jan 2018 00:00:00 -0500

conflict of interest — firm — tax shelter scheme — motion — will



Gervais v. The Queen, 2016 TCC 180 (CanLII)

Tue, 30 Jan 2018 00:00:00 -0500

shares — general anti-avoidance rule — tax benefit — avoidance transaction — capital gain



Mammone v. The Queen, 2018 TCC 24 (CanLII)

Fri, 26 Jan 2018 00:00:00 -0500

notice of revocation — registration — retroactive — normal reassessment period — timeline



Théodore c. La Reine, 2018 CCI 23 (CanLII)

Fri, 26 Jan 2018 00:00:00 -0500

quasi-égalité — mère — base d égalité — admissible ayant la garde partagée — indiqué



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

Thu, 18 Jan 2018 00:00:00 -0500

donation — shares — gifting arrangement — tax shelter — charitable