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Channel: Recently modified Decisions : Tax Court of Canada
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Girard v. The Queen, 2021 TCC 48 (CanLII)

taxpayer — one-year period — file an objection — motion — strike

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Chad v. The Queen, 2021 TCC 45 (CanLII)

sham — examination for discovery — foreign currency trades — tax-shelter — subparagraph

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Paletta Estate v. The Queen, 2021 TCC 41 (CanLII)

taxation — disbursements — million — trading gains — losses

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Triassi v. The Queen, 2022 TCC 76 (CanLII)

property — taxpayer — rental — taxation — income

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Canadian Imperial Bank of Commerce v. The Queen, 2022 TCC 83 (CanLII)

supply — financial service — predominant elements — line — customers

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President's Choice Bank v. The Queen, 2022 TCC 84 (CanLII)

supply — coupon — credit card — lines — service

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Lamothe c. La Reine, 2022 CCI 85 (CanLII)

administrateur — société — chèques — gestes — entretien ménager

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Stroud v. The Queen, 2022 TCC 86 (CanLII)

farm — horses — profit — losses — reasonable expectation

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Potash Corporation of Saskatchewan Inc. v. The Queen, 2022 TCC 75 (CanLII)

potash — mineral — tax — producer — base payment

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Roy v. The Queen, 2019 TCC 50 (CanLII)

unused contributions — excess contributions — taxation — deduction limit — tax

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Chan v. The Queen, 2022 TCC 87 (CanLII)

account — father — beneficial owner — tech-savvy — penalties

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Robillard (Estate) v. The Queen, 2022 TCC 13 (CanLII)

shares — dividend — post-mortem pipeline — capital — distribution

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Malkaya v. The Queen, 2022 TCC 89 (CanLII)

unreported income — net worth assessment — joint account — deposited payments — auditor

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Coopers Park Real Estate Development Corporation v. The Queen, 2022 TCC 82...

discovery — documents — solicitor-client privilege — taxpayer — relevant

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Wyrstiuk v. The Queen, 2022 TCC 10 (CanLII)

undeducted — contribution — taxpayer — recomputed to take account — amount

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Libfeld v. The Queen, 2022 TCC 91 (CanLII)

builder — taxable supply — occupied — adventure — rebate

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Wyrstiuk v. The Queen, 2022 TCC 10 (CanLII)

undeducted — contribution — taxpayer — recomputed to take account — amount

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Libfeld v. The Queen, 2022 TCC 91 (CanLII)

builder — taxable supply — occupied — adventure — rebate

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Burnett v. The Queen, 2022 TCC 99 (CanLII)

director — payroll remittances — due diligence defence — reasonably prudent person — check the box

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Yip v. The Queen, 2022 TCC 74 (CanLII)

unduly delayed the prompt — lines — costs — awarded — amount

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