Tags » Income Tax Act

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

Tax Litigation

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

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


Toby Creek Estates Ltd. v. R. – FCA: No extension of time to file appeal from Tax Court where appeal had no possible merit.


Toby Creek Estates Ltd. v. Canada (October 4, 2014 – 2014 FCA 94) was an application to extend the time to appeal from a decision of the Tax Court which had quashed the taxpayer’s appeals on the basis that they were out of time. 143 more words

Tax Litigation

Grenon v. R. – TCC: Taxpayer not entitled to deduct legal fees in connection with child support paid by him – no Charter violation.


Grenon v. The Queen (October 3, 2014 – 2014 TCC 265) is likely to be an early chapter in litigation that will clearly find its way to the Federal Court of Appeal and, perhaps, the Supreme Court of Canada. 2,395 more words

Tax Litigation