The Issue of Primary and Secondary Intention in Becker v. The King, 2026 TCC 158
What was the Taxpayer's Intention? Becker v. The King, 2026 TCC 158
If a taxpayer is determined to be a “builder” pursuant to subsection 123(1) of the Excise Tax Act, R.S.C., 1985, c. E-15 they are obligated to charge and remit GST/HST to the Canada Revenue Agency (CRA) on a home sale. Paragraph 123(1)(f) of...
Section 160, Spouse & FCA Decision in Enns v. Canada, 2025 FCA 14
Enns v. Canada, 2025 FCA 14: When is a Spouse Is No Longer a Spouse?
Can the Canada Revenue Agency (“CRA”) hold a surviving spouse personally liable for a deceased partner’s unpaid taxes simply because the survivor received the proceeds of the deceased’s...
The Estate of the Late Paul Uppal v. His Majesty the King, 2025 TCC 34
The Estate of the Late Paul Uppal v. His Majesty the King, 2025 TCC 34
According to subsection 53(1) of the Tax Court of Canada Rules (General Procedure), the Tax Court of Canada (“TCC”) can “strike out or expunge all or part of a pleading or other document with or without leave to amend…” on...