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Nicholls v. The Queen, 2013 TCC 166 (CanLII)

taxation — capital loss — promissory — nil — claimed

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Kuntz v. The Queen, 2013 TCC 218 (CanLII)

principal residence exemption — inhabited — taxpayer — mobile home — return

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Piersanti v. The Queen, 2013 TCC 226 (CanLII)

loan — income tax — spouse — audit — taxpayer

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Haynes v. The Queen, 2013 TCC 229 (CanLII)

equitable to grant the application — taxpayer — reasonable grounds — gurus — demonstrated

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Morgan v. The Queen, 2013 TCC 232 (CanLII)

penalty — taxation — income tax return — amount — transferred

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Burlington Resources Finance Company v. The Queen, 2013 TCC 231 (CanLII)

guarantee — arm s length — assumptions — reply — strike

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Armstrong v. The Queen, 2013 TCC 238 (CanLII)

eligible individual — base taxation — upbringing of the qualified dependant — overpayment — person

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Strimaitis v. The Queen, 2013 TCC 274 (CanLII)

accountant — penalty — mistake — income — slips

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Guilbault v. M.N.R., 2013 TCC 296 (CanLII)

arm s length — payer — majority shareholder — admitted — father

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Lemieux c. La Reine, 2013 TCC 304 (CanLII)

recipient — former spouse — amounts — alimony — payments

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Kouper-FKS Industries Inc. (Modes For Kids Sake Ltée) v. M.N.R., 2013 TCC 315...

undergarments for men — worker — subordination — work — contract

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2177936 Ontario Ltd. v. M.N.R., 2013 TCC 317 (CanLII)

drivers — taxi — fares — contractor — shift

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Desmarais c. La Reine, 2013 CCI 356 (CanLII)

société — actions — juste valeur marchande — prorogation — capital-actions

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Laboucan v. The Queen, 2013 TCC 357 (CanLII)

duty to consult — income tax exemption — treaty — can — aboriginal

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McKenzie v. The Queen, 2013 TCC 239 (CanLII)

delivery — vehicles — shipping documents — reasonably prudent person — vendor

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Baldwin v. The Queen, 2013 TCC 363 (CanLII)

leasing services to off-reserve non-profit — commercial mainstream — connecting factor — treated as tax exempt — competitors

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Hedzic v. The Queen, 2013 TCC 249 (CanLII)

net worth — pers exp — money in possession-safety deposit box — expenditures — credit card

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Sivakumar v. The Queen, 2013 TCC 325 (CanLII)

property — primary residence — builder — rebate — purchase

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Lee v. The Queen, 2013 TCC 289 (CanLII)

tax — taxation — gross negligence penalty — reassessments — returns

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Beauregard v. The Queen, 2013 TCC 287 (CanLII)

land — building — income — business — taxation

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