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Income Tax — Interpretation of s. 122.62(5) and s. 122.62(5) of federal Income Tax Act
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habitation — titre résidentiel — immeubles — fourniture exonérée — constructeur
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Customs and Excise — Excise Tax Act
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Solicitor-client privilege — Discovery of documents — Privilege claimed
View ArticleDiPierdomenico v. The King, 2023 TCC 146 (CanLII)
Income tax — reassessments — Practice and procedure — Notice of objection — Extension of time
View ArticleHillcore Financial Corporation v. The King, 2023 TCC 144 (CanLII)
Practice — Costs — Solicitor and client
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actions — liquidation — opération d évitement — perte en capital — société
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retraite — allocation — prestations — contribuable — reçues
View ArticleLapierre v. The King, 2023 TCC 152 (CanLII)
Tax — Income tax — Reassessment — Appeals — Claim of gross negligence penalties
View Article9310-1731 Québec Inc. c. Le Roi, 2023 CCI 150 (CanLII)
juste valeur marchande — lots — coût des infrastructures — taxe d accise — vente
View ArticleDubé c. Le Roi, 2023 CCI 148 (CanLII)
contribuable — résidence principale — pénalité — bail — gain en capital
View ArticleToronto-Dominion Bank v. The King, 2023 TCC 154 (CanLII)
Practice and procedure — Interveners
View ArticleGilchrist Properties Ltd. v. The King, 2023 TCC 153 (CanLII)
Practice — Reply — Striking out — No reasonable cause of action — “fresh step rule”
View ArticleDesgagnés Marine St-Laurent Inc. c. Le Roi, 2023 CCI 147 (CanLII)
emploi assurable — navire — stage — bourse — travail
View ArticleMold Leaders Inc. v. The King, 2023 TCC 127 (CanLII)
Taxation — Income tax — Interpretation of s. 248(1) of Income Tax Act — S.C. 1970-71-72, c. 63
View ArticleStackhouse v. The King, 2023 TCC 156 (CanLII)
Income tax — Reassessment — Income Tax Act — S.C. 1970-71-72, c. 63, s. 31(1)
View ArticleDow Chemical Canada ULC v. The Queen, 2020 TCC 139 (CanLII)
Income tax — Income assessment — Application for downward transfer pricing adjustment — Jurisdiction — Jurisdiction of Tax Court under Income Tax Act, s. 247(10)
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