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Channel: Recently modified Decisions : Tax Court of Canada
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Cousineau c. La Reine, 2013 CCI 375 (CanLII)

dépense — contribuable — visé au sous-alinéa — base rajusté — montant

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Mosher v. The Queen, 2013 TCC 378 (CanLII)

abuse of process — estoppel — estate — doctrines — plain

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Caisse populaire Desjardins de Québec c. La Reine, 2013 CCI 376 (CanLII)

populaire — exigible — contrat — crédit — clause

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Torres v. The Queen, 2013 TCC 380 (CanLII)

wilful blindness — business — tax preparer — return — gross negligence

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Schafer v. The Queen, 2013 TCC 382 (CanLII)

shareholder loan — amounts — audit — income — penalties

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Zielinski v. The Queen, 2013 TCC 384 (CanLII)

duplex — vacant land — lot — subdivide — lots

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Strachan v. The Queen, 2013 TCC 362 (CanLII)

shares — value of the one-ton plant — transfer — dividends — valuation

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PDM Royalties Limited Partnership v. The Queen, 2013 TCC 270 (CanLII)

supply — recipient — invoices — expenses — services

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Salari Kamangar v. The Queen, 2013 TCC 385 (CanLII)

application for extension of time — motion — file — taxation — mailed

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125319 Canada Ltée c. La Reine, 2013 CCI 368 (CanLII)

achats — ventes reconstituées — vérificateur — pains hotdogs — utilisée par le ministre

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Konecny v. The Queen, 2013 TCC 334 (CanLII)

struck — motion — expenses — taxation — referencing

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Lemieux v. The Queen, 2013 TCC 304 (CanLII)

recipient — former spouse — amounts — alimony — support

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Langelier v. The Queen, 2013 TCC 322 (CanLII)

work location — eligible relocation — residence — computing the taxpayer s income — taxation

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Arciresi v. The Queen, 2013 TCC 331 (CanLII)

remuneration for one full-time attendant — basic activity of daily living — full-time attendant to care — impairment — markedly restricted

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Hrushka v. The Queen, 2013 TCC 335 (CanLII)

qualified dependant — shared-custody parent — upbringing of the child — eligible individual — responsibility for the care

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Lazslo v. The Queen, 2013 TCC 316 (CanLII)

returns — reporting periods — partnership — assessments — quarterly

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Casa Blanca Homes Ltd. v. The Queen, 2013 TCC 338 (CanLII)

livestock — single supply — deposit — assignment — supplies

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Hanson v. The Queen, 2013 TCC 341 (CanLII)

deadlines — notices of objection — sympathetic — time — application

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Qian v. The Queen, 2013 TCC 386 (CanLII)

source deductions — director — remit — corporation — remuneration

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Ullah v. The Queen, 2013 TCC 387 (CanLII)

spousal credit — taxpayer — wholly dependent person credit — common-law partnership — taxation

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