Izumi v. The Queen (April 3, 2014 – 2014 TCC 108) was somewhat of an unfortunate comedy of errors involving confusion over the taxpayer’s change of address. 1,007 more words
Tags » Income Tax Act
Brace v. R. – FCA: Crown permitted to introduce new evidence on appeal – letter from Tax Court Registry.
Brace v. Canada (April 4, 2014 – 2014 FCA 92) involved an application by the Crown to introduce new evidence on Mr. Brace’s appeal from a decision of the Tax Court. 714 more words
McAdams v. R. – FCA: Assessment of taxpayer not a collateral attack on assessment of third party – appeal dismissed.
McAdams v. Canada (March 10, 2014 – 2014 FCA 99) involved an appeal from a decision of the Tax Court which refused to strike the Crown’s reply on the basis that it was an impermissible collateral attack on an assessment of another taxpayer. 277 more words
Toby Creek Estates Ltd. v. R. – FCA: Extension of time to file notice of appeal denied – no arguable case.
Toby Creek Estates Ltd. v. Canada (March 10, 2014 – 2014 FCA 94) was an application to extend the time to file a notice of appeal from a decision of the Tax Court quashing the applicant’s late-filed notices of appeal in that court. 154 more words
Graymar Equipment (2008) Inc. v. R. – AltaQB: Rectification denied because of lack of “valid business purpose”.
Graymar Equipment (2008) Inc v Canada (Attorney General) (March 18, 2014 – 2014 ABQB 154) was a rectification application arising out of a complicated debt restructuring: 1,821 more words
Holst et al. v. R. – TCC: Court rejects false tax receipts from church whose charitable status was revoked.
Holst et al. v. The Queen (April 4, 2014 – 2014 TCC 104) was a case involving false tax receipts issued by a church whose charitable status had been revoked. 244 more words