Little v. The King, 2023 TCC 47 (CanLII)
Taxation — Excise tax — Enforcement — Good faith — Evidence
View ArticleDel Vecchio c. Le Roi, 2023 CCI 46 (CanLII)
déménagement — nouveau lieu — déduction pour frais — travail — réinstallation
View ArticleHirjee v. The King, 2023 TCC 4 (CanLII)
Reconsideration — Confidentiality order — Excise Tax Act
View ArticleBreen v. The King, 2023 TCC 48 (CanLII)
Income tax — Income calculation — Deductions — S. 118.2(2)(i) did not violate Charter, s. 15.
View ArticleL M Gabrielle v MNR, 1984 CanLII 5762 (TCC)
Income tax — Income calculation — Disability — Income Tax Act, S.C. 1970-71-72, c. 63, ss. 6(1)(f), 19(1).
View ArticleL Singleton Ltd v MNR, 1983 CanLII 5334 (TCC)
Income tax — Income calculation — Bonus — Intention of company — Income Tax Act, S.C. 1970-71-72, c. 63, s. 18(1)(e).Income tax — Income calculation — Deductions — Income Tax Act, S.C. 1970-71-72, c....
View ArticlePark Mobile Home Sales Ltd et al v MNR, 1983 CanLII 5328 (TCC)
Income tax — Income calculation — Capital gain — Appeal from assessment — Income Tax Act, S.C. 1970-71-72, c. 63, s. 40(2)(g)(ii).
View ArticleE F A Merchant v MNR, 1982 CanLII 5541 (TCC)
Income tax — Income calculation — Deductions — Income Tax Act, S.C. 1970-71-72, c. 63, s. 18(1)(a).
View ArticleR Lalonde v MNR, 1982 CanLII 5534 (TCC)
Income tax — Income calculation — Deductions — Interest and penalties — Income Tax Act, S.C. 1970-71-72, c. 63, s. 153.
View ArticleL Lesage v MNR, 1981 CanLII 4980 (TCC)
Income tax — Practice — Time for filing notice of objection — Income Tax Act, S.C. 1970-71-72, c. 63, ss. 165(1), 167.
View ArticleP H Bhatti v MNR, 1981 CanLII 4976 (TCC)
Income tax — Reassessment — Notice of assessment not given — Income Tax Act, S.C. 1970-71-72, c. 63, s. 46(2)(4).
View ArticleR M Adams v MNR, 1981 CanLII 4975 (TCC)
Income tax — Income calculation — Deductions — Child — Income Tax Act, S.C. 1970-71-72, c. 63, s. 109(1)(d).
View ArticleB B P Sinha v MNR, 1981 CanLII 4974 (TCC)
Income tax — Income calculation — Deductions — Interest — Income Tax Act, S.C. 1970-71-72, c. 63, s. 12(1)(c).
View ArticleSunrise Park Development Ltd v MNR, 1981 CanLII 4966 (TCC)
Income tax — Income calculation — Capital gain and capital outcome — Land bought for resale at profit — Leased accommodation denied
View ArticleL V Ardley v MNR, 1980 CanLII 4511 (TCC)
Income tax — Income calculation — Deductions — Separation agreements — Income Tax Act, S.C. 1970-71-72, c. 63, s. 60(b).
View ArticleB D Sills v MNR, 1980 CanLII 4509 (TCC)
Income tax — Income calculation — Income Tax Act, S.C. 1970-71-72, c. 63, s. 56(1)(b).
View ArticleJ I McPhee v MNR, 1979 CanLII 4483 (TCC)
Income tax — Income calculation — Deductions — "Spouse"— Income Tax Act, R.S.C. 1952, c. 148, s. 110(1)(f).
View ArticleClub de Courses Saguenay Ltée et al v MNR, 1979 CanLII 4481 (TCC)
Income tax — Income calculation — Deductions — Interest — Income Tax Act, R.S.C. 1952, c. 148, s. 12(1)(a).
View ArticleL Ayala v MNR, 1978 CanLII 3924 (TCC)
Income tax — Sex discrimination — Income Tax Act, S.C. 1970-71-72, c. 63, s. 63(1) — Canadian Bill of Rights, S.C. 1960, c. 44.
View ArticleH M Potts v MNR, 1977 CanLII 3374 (TCC)
Income tax — Deductions — Alimony — Income Tax Act, s. 60(2).
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