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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



 



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

Wed, 07 Feb 2018 00:00:00 -0500

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



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

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

restaurant — fournitures taxables — ventes — méthode alternative — vérificateur



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

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

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



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

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

computing his income — expenditure — gift — deduction — gifts



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

Thu, 25 Jan 2018 00:00:00 -0500

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



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

Mon, 22 Jan 2018 00:00:00 -0500

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



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

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

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



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

Tue, 16 Jan 2018 00:00:00 -0500

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



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

Mon, 15 Jan 2018 00:00:00 -0500

société en commandite — usine — lignes — préc — donation



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