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Preview: New Decisions : Tax Court of Canada

New Decisions : Tax Court of Canada



New Decisions : Tax Court of Canada



 



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

Fri, 01 Dec 2017 00:00:00 -0500

income — business — taxation — claimed — tax



Lappan v. The Queen, 2017 TCC 240 (CanLII)

Thu, 30 Nov 2017 00:00:00 -0500

shares — fair market value — charity — tax shelter — taxpayer



Brown v. The Queen, 2017 TCC 237 (CanLII)

Wed, 29 Nov 2017 00:00:00 -0500

expenses — taxpayer — taxation — employment — motor vehicle



Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 (CanLII)

Tue, 28 Nov 2017 00:00:00 -0500

appear in person — corporations — represented — motions — ultra vires



Birchcliff Energy Ltd. v. The Queen, 2017 TCC 234 (CanLII)

Fri, 24 Nov 2017 00:00:00 -0500

amalgamation — predecessor — shares of the amalgamated company — tax — subscription



602960 Alberta Ltd. v. The Queen, 2017 TCC 228 (CanLII)

Fri, 24 Nov 2017 00:00:00 -0500

tax debtor — requirement to pay — funds — bulk contract tank truck service — contingent



Filiatrault v. The Queen, 2017 TCC 232 (CanLII)

Wed, 22 Nov 2017 00:00:00 -0500

practitioner — profession — psychotherapist s permit — supply — exempt



Hogg v. The Queen, 2017 TCC 231 (CanLII)

Wed, 22 Nov 2017 00:00:00 -0500

gross negligence — tax refunds — false — returns — business loss



Lavrinenko v. The Queen, 2017 TCC 230 (CanLII)

Mon, 20 Nov 2017 00:00:00 -0500

shared-custody parent — ex-spouse — equal — access — resided



Chitalia v. The Queen, 2017 TCC 227 (CanLII)

Thu, 16 Nov 2017 00:00:00 -0500

condominium unit — excluded withdrawal — eligible amount — individual — entitled to immediate vacant possession



Norris v. The Queen, 2017 TCC 236 (CanLII)

Tue, 14 Nov 2017 00:00:00 -0500

shareholder — reassessments — audit working papers — expenses — credit card



Celeste Resources Canada Inc. v. The Queen, 2017 TCC 200 (CanLII)

Tue, 14 Nov 2017 00:00:00 -0500

expenses — taxation — invoices — income — taxpayer



Abenaim c. La Reine, 2017 CCI 223 (CanLII)

Tue, 14 Nov 2017 00:00:00 -0500

confidentiel — dommages-intérêts moraux délictuels — montant — quittance — retraite



Kassa v. The Queen, 2017 TCC 226 (CanLII)

Fri, 10 Nov 2017 00:00:00 -0500

expenses — motor vehicle — travel — allowance — income



CWAY Logistics Ltd. v. The Queen, 2017 TCC 225 (CanLII)

Fri, 10 Nov 2017 00:00:00 -0500

vehicle allowance — fuel cost deduction — subparagraph — fuel cards — employees



Abdalla v. The Queen, 2017 TCC 222 (CanLII)

Fri, 10 Nov 2017 00:00:00 -0500

donation program — waiver — donation tax credits — letter — reassessments



Scott v. The Queen, 2017 TCC 224 (CanLII)

Thu, 09 Nov 2017 00:00:00 -0500

distributions — income — surrogatum principle — benefits — life insurance



Ciotola v. The Queen, 2017 TCC 221 (CanLII)

Thu, 02 Nov 2017 00:00:00 -0400

donations — tax returns — charitable — receipts — carrying charges



Perron v. The Queen, 2017 TCC 220 (CanLII)

Wed, 01 Nov 2017 00:00:00 -0400

shared-custody parent — redeterminations — qualified dependant — tax credits — agreement



RAR Consultants Ltd. v. The Queen, 2017 TCC 214 (CanLII)

Tue, 31 Oct 2017 00:00:00 -0400

foreign affiliate — returns — reporting entity — bracketed abbreviations added for consistency — taxpayer