Fadali v. His Majesty the King, 2026 TCC 86 & Paragraph 123(1)(f)
Fadali v. His Majesty the King, 2026 TCC 86 & Paragraph 123(1)(f) of the Excise Tax Act
The Tax Court of Canada’s recent decision in Fadali v. His Majesty the King, 2026 TCC 86 illustrates the importance of paragraph 123(1)(f) of the Excise Tax Act, R.S.C., 1985, c. E-15, which provides an exception to the definition...