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Channel: Recently modified Decisions : Tax Court of Canada
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Ghaffar v. The Queen, 2015 TCC 46 (CanLII)

former — undertakings — extension of time — second sub-period — deadline

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Odebala-Fregene v. The Queen, 2015 TCC 44 (CanLII)

reassessment — serve a notice of objection — application — statutory — taxation

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Pareto Corporation v. M.N.R., 2015 TCC 47 (CanLII)

field agents — independent contractors — program managers — customer — pensionable employment

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Corkum v. The Queen, 2015 TCC 38 (CanLII)

husband — children — life — resident — lecturer

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Promark Construction Ltd. v. M.N.R., 2015 TCC 50 (CanLII)

arm s length — non-arm s length — employee — tools — premiums

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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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Whissell v. The Queen, 2014 TCC 350 (CanLII)

director — corporations — standard of care — diligence — reasonably prudent person

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Buhler Versatile Inc. v. The Queen, 2014 TCC 364 (CanLII)

documents — examination for discovery — produce — supporting — binders

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Bemco Confectionery and Sales Ltd. v. The Queen, 2015 TCC 48 (CanLII)

tobacco products — sham — assumptions — bb — struck

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Butler v. The Queen, 2015 TCC 49 (CanLII)

income — lump — pain — widest — amount

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Bachmann v. The Queen, 2015 TCC 51 (CanLII)

income — deposits — amounts — assessments — shareholder loan accounts

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Cherniak v. The Queen, 2015 TCC 53 (CanLII)

computer parts — remit — offshore bank — day-to-day operations — business

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Parihar v. The Queen, 2015 TCC 52 (CanLII)

shareholder — title — transferee — person — land

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Rogers Estate v. The Queen, 2014 TCC 348 (CanLII)

adventure in the nature — shares — options — taxpayer — employee

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Greenshield Windows and Doors Ltd. v. M.N.R., 2015 TCC 70 (CanLII)

telemarketers — independent contractor — equipment — risk of loss — factor

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McKesson Canada Corporation v. The Queen, 2013 TCC 404 (CanLII)

arm s length — servicer — receivables pool — discount — pricing

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Jobin v. The Queen, 2014 TCC 326 (CanLII)

corporation — director — register — incorporated — trustee

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Presidential MSH Corporation v. The Queen, 2015 TCC 61 (CanLII)

term dividend refund — taxation — tax — taxpayer — instalment

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Burlington Resources Finance Company v. The Queen, 2015 TCC 71 (CanLII)

answered — questions — guarantee fees — arm s length — credit rating

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British Columbia Ferry Services Inc v. Canada, 2014 TCC 305 (CanLII)

taxable — vessel — ferry — infrastructure decks — method

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