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Preview: New Decisions : Tax Court of Canada

New Decisions : Tax Court of Canada



New Decisions : Tax Court of Canada



 



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 v. The Queen, 2017 TCC 198 (CanLII)

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

notice of objection — assessment — constitutional — unconstitutional — reassessment



Ahmad v. The Queen, 2017 TCC 195 (CanLII)

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

allowable rebate — assessment — notice — overdue amount — property



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



McLeod v. The Queen, 2017 TCC 192 (CanLII)

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

income — management fee — gross negligence penalties — assets — profits



Simard c. La Reine, 2017 CCI 189 (CanLII)

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

parent ayant la garde partagée — personne à charge admissible — fille — quasi-égalité — intervenante



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

Tue, 26 Sep 2017 00:00:00 -0400

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



Tjelta v. The Queen, 2017 TCC 187 (CanLII)

Mon, 25 Sep 2017 00:00:00 -0400

rig — assets — good faith — landlord — seizure



Langboung v. The Queen, 2017 TCC 186 (CanLII)

Fri, 22 Sep 2017 00:00:00 -0400

charitable donation tax credit — gift — reassessments — statute-barred — church



Arbuckle v. The Queen, 2017 TCC 181 (CanLII)

Mon, 18 Sep 2017 00:00:00 -0400

returns — gross negligence — tax — program — wilful blindness



Shenanigans Media Inc. v. The Queen, 2017 TCC 180 (CanLII)

Fri, 15 Sep 2017 00:00:00 -0400

expenses — amount — shareholder benefits — claimed — taxation



Khan v. The Queen, 2017 TCC 171 (CanLII)

Thu, 14 Sep 2017 00:00:00 -0400

taxation — tax returns — donation receipts — charitable donations — amounts



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