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Appeal — Procedure — Tax Court of Canada
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Income tax — Offences — S. 163(2) not conjunctive — S. 163(3) intended to be used “while”
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Income tax — Claims under Income Tax Act, s. 248(1)
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Real property — Commercial law — Income tax — Taxation — Offences
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Customs and Excise — Excise Tax Act
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Income tax — Reassessment — Interpretation of statutes
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Administrative law — Standard of review — Reasonableness — Employment Insurance Act — R.S.C. 1985, c. E-2
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désistement — rejet — fiction juridique — avis — cotisation
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interrogatoire préalable — mémorandum — pertinence — communication — opérations
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Income tax — Reassessment — Taxable income — Partnerships
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Income tax — Source of income — Income Tax Act
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Taxation — Excise tax — Rebate — Interpretation of s. 254(2)(d) and s. 262(1) of the Excise Tax Act — R.S.C. 1985, c. E-15
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Costs — Assessment — Fundamental principles — Section 147(3)(a) to (e) of the Rules of Civil Procedure
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interrogatoire préalable — mémorandum — pertinence — communication — opérations
View ArticleIndependent Order of Foresters v. The King, 2023 TCC 123 (CanLII)
Income tax — Income calculation — Appeals — Fraternal society
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factures — sous-traitants — travailleurs — étaient — fournisseurs
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