Nguyen v. The Queen (Reasons delivered orally from the bench by conference call on November 11, 2014, signed January 13, 2015 – 2015 TCC 7) is a decision falling into the familiar pattern of unreported sales of a restaurant. 677 more words
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568864 B.C. Ltd. v. R. – TCC: Taxpayer entitled to terminal loss on patents; Crown could not introduce documents not listed in discovery.
568864 B.C. Ltd. v. The Queen (December 29, 2014 – 2014 TCC 373) is a decision involving the taxpayer’s claim to a terminal loss of $3,871,057 on the disposition of patents in 2007 for $1.00. 2,402 more words
Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receipt.
Lapointe v. The Queen (December 5, 2014 – 2014 TCC 356) is an unusual decision in light of the spate of bogus charitable receipt cases that the Tax Court has dealt with in recent years. 846 more words
Gobeil v. R. – TCC: Net worth assessments and gross negligence penalties upheld – unreported rental income from Dominican Republic.
Gobeil v. The Queen (December 5, 2015 – 2015 TCC 361) is a fairly run of the mill case where the taxpayer had unreported rental income from properties in the Dominican Republic. 589 more words
Murphy Estate v. R. – TCC: Nova Scotia Supreme Court order not effective to permit rollover of RRSP to widow of taxpayer.
Murphy Estate v. The Queen (January 13, 2015 – 2015 TCC 8) is a confusing decision with a seemingly harsh result. The late Mr. Murphy died unexpectedly on February 15, 2009. 1,851 more words
9016-9202 Québec Inc. v. R. – TCC: 36 incorporated garbage collectors working for former employer not entitled to small business deduction.
9016-9202 Québec Inc. v. The Queen (September 25, 2014 – 2015 TCC 281) is an example of what appears to be a fairly aggressive bit of tax planning that sought to treat all of the garbage collectors that were formerly employers of EBI Environnement inc. 1,312 more words
Andrew v. R. – TCC: Tax court rejects director’s due diligence defence in GST and income tax appeals.
Andrew v. The Queen (January 2, 2015 – 2015 TCC 1) is a case involving three director’s liability assessments against Mr. Andrew:
 These are appeals from three assessments made against Donald Andrew as director of Andrew Paving and Engineering Ltd. 990 more words