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Channel: Recently modified Decisions : Tax Court of Canada
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Lefebvre v. The Queen, 2014 TCC 225 (CanLII)

expense — building — numbered company — incurred — deduct

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Abrametz v. The Queen, 2014 TCC 227 (CanLII)

director — pre-conditions set — reassessment — statute-barred period — evidence

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Bertucci v. The Queen, 2014 TCC 230 (CanLII)

taxation — income — misunderstand — independent contractor — forms

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Mallette c. La Reine, 2014 CCI 234 (CanLII)

charge — définition — membres du conseil consultatif — constatable — poste

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Steubing v. The Queen, 2014 TCC 235 (CanLII)

expenditures — truck — deduction — amount — rebate

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Gibson v. The Queen, 2014 TCC 236 (CanLII)

disability tax credit — substantially all of the time — mental functions — certificate — impairment

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Warnock v. The Queen, 2014 TCC 240 (CanLII)

surrogacy — patient — expenses — organ transplant — credit

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Alceus c. La Reine, 2014 CCI 231 (CanLII)

cotisation — taxe sur les intrants — opposition à l encontre — prolongation — délai

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Dryden v. The Queen, 2014 TCC 241 (CanLII)

net worth assessment — taxation — cash on hand — amount — income

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Klemen v. The Queen, 2014 TCC 244 (CanLII)

shareholder loan account — taxation — normal reassessment period — income — taxpayer

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Fenner v. The Queen, 2006 TCC 396 (CanLII)

lump sum payment — taxpayer — tax — definition of adjusted income — textual

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Louiseville Automobile Limitée c. La Reine, 2010 CCI 505 (CanLII)

autocaravane — juste valeur marchande — valeur résiduelle — bail — acquise exclusivement pour l utilisation

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Salaison Lévesque Inc. v. The Queen, 2014 TCC 36 (CanLII)

invoices — tax — business — company — supplier

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Grupp v. The Queen, 2014 TCC 184 (CanLII)

director — resignation — unsatisfied in whole — corporation — net

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1165632 Ontario Limited v. The Queen, 2014 TCC 189 (CanLII)

business — corporation — independent contractor relationship — services — taxation

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6356532 Canada Ltd. v. The Queen, 2014 TCC 246 (CanLII)

commitment to reinstate — edited — orally — appeared — transcript

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McInnes c. La Reine, 2014 CCI 247 (CanLII)

locataires — revenu — entreprise — chalet — immeuble

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Louiseville Automobile Limitée v. The Queen, 2010 TCC 505 (CanLII)

fair market value — lease — five-to six-week trip — residual value — rent

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Palma Sr. Estate v. The Queen, 2014 TCC 243 (CanLII)

executrix — prosecute — proof — due dispatch — application

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Teng v. The Queen, 2014 TCC 248 (CanLII)

adjournment — heard by video conference — litigation timetable — letter — status

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