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Légaré v. The Queen, 2014 TCC 155 (CanLII)

complex — rebate — construction — billiard room — floor

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Antifaiff v. The Queen, 2014 TCC 216 (CanLII)

penalties — reporting periods ending — remit — credits — net tax

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Beaudet v. The Queen, 2014 TCC 52 (CanLII)

building — method — value — cost — self-assessment purposes

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SB Towing Inc. v. M.N.R., 2013 TCC 358 (CanLII)

independent contractors — employer-employee relationship — call — reject calls — roadside assistance

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

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

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Sarrazin c. La Reine, 2014 TCC 127 (CanLII)

fair market value — transfer — market value of the property — deed — assessment

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Elmansour v. The Queen, 2014 TCC 123 (CanLII)

net worth — dirhams — taxation — income tax returns — expenditures

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Bekesinski v. The Queen, 2014 TCC 245 (CanLII)

balance of probabilities — backdated — director — evidence — allegation

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O'Byrne v. The Queen, 2014 TCC 136 (CanLII)

tax debts — voluntary disclosure — compel production of certain documents — entitlements — late

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McCalla v. The Queen, 2014 TCC 199 (CanLII)

donations — charitable — cash — envelopes — official receipt for income tax

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Grand Oak Lawn and Landscape v. M.N.R., 2014 TCC 203 (CanLII)

independent contractor — work — customers — tools — business

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Baker v. The Queen, 2014 TCC 204 (CanLII)

fair market value — tax — seminar — annuitant — avoidance

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Mathieu c. La Reine, 2014 CCI 207 (CanLII)

dépendance — avantage — employé — liens du mariage — lien

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Fortin c. La Reine, 2014 CCI 209 (CanLII)

personne à charge admissible — parent ayant la garde partagée — quasi-égalité — éducation — mère

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Belcourt Properties Inc. v. The Queen, 2014 TCC 208 (CanLII)

properties — adventure — rental — nature of trade — joint venture

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Schaub v. The Queen, 2014 TCC 212 (CanLII)

superannuation — pension fund — voluntary contributions — income — taxpayer

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Kaplan v. The Queen, 2014 TCC 215 (CanLII)

seminary — resident — ties — studies — synagogue

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Ampomah v. The Queen, 2014 TCC 217 (CanLII)

withdrawals — cash — gifts — charitable donation receipt — mandatory

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Villeneuve c. M.R.N, 2014 CCI 224 (CanLII)

subordination — travail — contrat d entreprise — exerçait pas un emploi assurable — distributeurs potentiels

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166020 Canada Inc. v. M.N.R., 2014 TCC 220 (CanLII)

relationship of subordination — contract — work — purchaser — independent contractor

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