Tags » Income Tax Act

R. v. Greenslades Northern Welding Ltd. – FCt: Respondent guilty of contempt but penalty held in abeyance.

http://decisions.fct-cf.gc.ca/fc-cf/decisions/en/item/98120/index.do

Canada (National Revenue) v. Greenslades Northern Welding Ltd. (September 18, 2014 – 2014 FC 904) was a contempt proceeding arising out of a failure to comply with a prior court order requiring the delivery of property to an auctioneer: 303 more words

Income Tax Act

Kondor v. R. – TCC: Legal fees arising from division of property on separation were on capital account therefore not deductible.

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98110/index.do

Kondor v. The Queen (October 15, 2014 – 2014 TCC 303) dealt with the taxpayer’s claim to deduct legal expenses of $12,171 in 2011 incurred during a division of property with his wife after their separation in 2010. 685 more words

Tax Litigation

Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the Charter.

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98043/index.do

Bleiler v. The Queen (October 6, 2014 – 2014 TCC 296) involved a claim by a partially sighted taxpayer that the denial to him of a disability tax credit violated his… 805 more words

Tax Litigation

0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deduction.

http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/98044/index.do

0742443 B.C. Ltd. v. R. (October 8, 2014 – 2014 TCC 301) was a single issue case. Was the income earned by a mini-storage company income from property or was it income from business: 1,012 more words

Tax Litigation

Employment, individuals and savings, Personal insurance policies

The tax treatment of life and disability premiums and policy proceeds was aligned in 2013, with effect from 1 March 2015. The premiums will not be deductible and the policy proceeds will be tax free. 764 more words

Taxes