Tags » Income Tax Act

Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a director.


Jobin v. The Queen (November 21, 2014 – 2014 TCC 326, Rip CJ). (English translation dated March 25, 2015.)

Précis: Mr. Jobin was assessed in 2010 for unremitted tax and EI withholdings of 3560643 Canada Inc. 834 more words

Tax Litigation

India to go for separate taxation to root out black money

Newsroom24x7 Desk

Under the proposed law: Willful attempt to evade tax in relation to a foreign income or an asset located outside India will be rigorous imprisonment from three years to ten years. 869 more words


Immunovaccine v. R. – SCC: Leave application dismissed – SRED – meaning of “government assistance”.

Immunovaccine Technologies Inc. v. Canada (SCC – Leave Application Dismissed – March 26, 2015).

Précis: On March 26, 2015 the Supreme Court of Canada released its decision dismissing the application of Immunovaccine Technologies Inc. 146 more words

Income Tax Act

Samaroo v. CRA – BCCA: No “threshold evidentiary burden” to be entitled to discovery in malicious prosecution action.


Samaroo v. Canada Revenue Agency (March 18, 2015 – 2015 BCCA 116, Donald (Author), Harris, Goepel JJA).

Précis: The Samoroo’s, husband and wife, were acquitted of tax evasion after a 19 day trial. 561 more words

Tax Litigation

George Weston Limited v. R. - TCC: Crown won't appeal the Tax Court's decision in favour of taxpayer.

Kristen A. Parillo advises that she will report today in Worldwide Tax Daily that the Crown will not appeal the Tax Court’s decision in favour of the taxpayer in… 22 more words

Tax Litigation

Sky High v. R. – TCC: Court “suspends” section 160 appeal citing inherent jurisdiction.


Les Productions Sky High Courage Inc. v. The Queen (November 7, 2014 – 2014 TCC 333, Jorré J.).

Précis: This decision involved two appeals and was heard on common evidence. 918 more words

Tax Litigation