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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



 



Flavor Net Inc. v. The Queen, 2017 TCC 179 (CanLII)

Tue, 12 Sep 2017 00:00:00 -0400

plant sterols — dual-chambered bottle — technological uncertainty — project — hot fill



Nelson v. The Queen, 2017 TCC 178 (CanLII)

Mon, 11 Sep 2017 00:00:00 -0400

fair market value — transferor — amount — loans — common-law partner



Konyi v. The Queen, 2017 TCC 175 (CanLII)

Fri, 08 Sep 2017 00:00:00 -0400

fair market value — transfer — consideration — account — agreement



Cassan v. The Queen, 2017 TCC 174 (CanLII)

Fri, 08 Sep 2017 00:00:00 -0400

page — gift — interest — lines — amount



Elbaz c. La Reine, 2017 CCI 177 (CanLII)

Fri, 08 Sep 2017 00:00:00 -0400

sursis — suspension — pénale — cotisation — procédures



Soheili v. The Queen, 2017 TCC 172 (CanLII)

Thu, 07 Sep 2017 00:00:00 -0400

property — residence — auditor — business loss carry forwards — costs



Tang v. The Queen, 2017 TCC 168 (CanLII)

Thu, 07 Sep 2017 00:00:00 -0400

net worth assessment — loan — documents — translated — taxation



Horn v. The Queen, 2017 TCC 167 (CanLII)

Tue, 05 Sep 2017 00:00:00 -0400

fees — consulting — income from a business — shares — respect



Aon Inc. v. The Queen, 2017 TCC 166 (CanLII)

Thu, 31 Aug 2017 00:00:00 -0400

expenditure — garage — podium deck slab — roof — repairs



Chiang v. The Queen, 2017 TCC 165 (CanLII)

Thu, 31 Aug 2017 00:00:00 -0400

cumulative excess amount — late-filing penalties — tax — deduction limit — contributions



Gillen v. The Queen, 2017 TCC 163 (CanLII)

Wed, 30 Aug 2017 00:00:00 -0400

partnership — shares — potash — business — beneficial



Nandlal v. The Queen, 2017 TCC 162 (CanLII)

Wed, 30 Aug 2017 00:00:00 -0400

taxpayer — airline — income — lignes aériennes — promoters investors



Ike Enterprises Inc. v. The Queen, 2017 TCC 160 (CanLII)

Fri, 25 Aug 2017 00:00:00 -0400

substantial indemnity costs — fee arrangement — offer of settlement — solicitor — client costs



Radelet v. The Queen, 2017 TCC 159 (CanLII)

Wed, 16 Aug 2017 00:00:00 -0400

waiver — normal reassessment period — penalties — mental capacity — extension



MacDonald v. The Queen, 2017 TCC 157 (CanLII)

Tue, 08 Aug 2017 00:00:00 -0400

shares — hedge — adventure — nature of trade — capital



Burlington Resources Finance Company v. The Queen, 2017 TCC 144 (CanLII)

Thu, 03 Aug 2017 00:00:00 -0400

arm s-length — guarantee fees — credit rating — questions — documents



Brian & Deborah Dewan Enterprises Ltd. v. The Queen, 2017 TCC 135 (CanLII)

Sat, 29 Jul 2017 00:00:00 -0400

limousines — purchaser — registrant — person — commercial activity



Dr. Brian Hurd Dentistry Professional Corporation v. The Queen, 2017 TCC 142 (CanLII)

Wed, 26 Jul 2017 00:00:00 -0400

orthodontic appliance — zero-rated — dental — patient — exempt



The Mark Anthony Group Inc. c. La Reine, 2017 CCI 141 (CanLII)

Wed, 26 Jul 2017 00:00:00 -0400

vin — critère des ingrédients fermentés — exemption — végétaux cultivés — spiritueux



Fullum c. La Reine, 2017 CCI 140 (CanLII)

Thu, 20 Jul 2017 00:00:00 -0400

interrogatoire préalable oral — échéancier — interrogatoires préalables oraux — montants — cotisations