Beneficial Ownership of Specified Foreign Property (T1135) considered in Chan v. The Queen, 2022 TCC 87
Executor of Deceased’s Estate Fails to Escape Personal Tax Liability in Mingle v. The Queen, 2022 TCC 34
Tax Court offers guidance for claiming Input Tax Credits and ‘tax paid in error’ GST/HST rebate in Mediclean Incorporated v. The Queen, 2022 TCC 37
Admissibility of Expert Evidence in Tax Court considered in Yao v. The Queen, 2022 TCC 23
Imprisonment for Tax Evader not Rare Occurrence. Paradigm Education Group & De Geest v. The Queen, 2019 TCC 33
Taxpayer can’t Win through Intent to Lose, Court finds in Canada v. Paletta Estate 2022 FCA 86
Donative Intent is Key when Seeking a Charitable Donation Tax Credit. Crane v. The King, 2022 TCC 115
Tax on Split Income (TOSI) – Excluded Amounts
Relevance of facts key issue in Basal v. Canada, 2022 TCC 154
Nurses and personal support workers: A taxable or exempt supply? A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39
Refundable Dividend Tax on Hand, Investment Income and Integration. Nanica Holdings Limited v. The Queen, 2015 TCC 85 (CanLII)
