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
Tags » Income Tax Act
Kondor v. R. – TCC: Legal fees arising from division of property on separation were on capital account therefore not deductible.
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
Bleiler v. R – TCC: Denying disability tax credit to partially sighted persons does not violate the Charter.
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
0742443 B.C. Ltd. v. R. – TCC: Income of mini-storage company income from property – no small business deduction.
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
Krenbrink v. R. – FCA: Carelessness and negligence not alternative arguments for subsection 152(9) rule.
Krenbrink Estate v. Canada (September 24, 2014 – 2014 FCA 212) is one of the few appellate cases dealing with subsection 152(9) of the… 376 more words
Blackmore v. R. – FCA: Court affirms Tax Court – polygamist Mormon community not entitled to tax benefits.
Blackmore v. Canada (September 24, 2014 – 2014 FCA 210) is a decision of the Federal Court of Appeal affirming a decision of the Tax Court: 1,152 more words
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