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The Tax Court held that a wound-up trust’s final taxation year ends on December 31, so the trust’s 2023 return was late and the penalty stood.
The Tax Court dismissed Anastasia Goncharova’s GST/HST new housing rebate appeal, finding the condominium was not acquired as the family’s primary residence.
The Tax Court dismissed Claire Yanta’s appeal over medical expense tax credit claims for her spouse’s airfare and accommodation for dental treatment in Türkiye.
The Supreme Court of Canada held that an Elections Canada postal-code error on special-ballot return envelopes was an irregularity that affected the result and annulled the Terrebonne election.
The Tax Court dismissed Mr. Shameti’s GST/HST appeal, finding he was a builder of the New Home, had to self-assess on first occupancy, and could not use the residence exception.
Deux appels fiscaux liés à des prêts ICF dans des montages d’assurance vie 10/8 sont rejetés; le tribunal confirme un taux d’intérêt déductible de 4,18 %.
The Supreme Court held that post-verdict sentencing delay is assessed under a “markedly longer” test, not a fixed ceiling, and upheld a sentence reduction remedy.
The Tax Court struck specified paragraphs of the Amended Notice of Appeal, holding they alleged CRA misconduct, Charter breaches, and relief outside its jurisdiction.
The Tax Court dismissed Paul Kane’s appeal from a 2009 reassessment, upholding a penalty under s. 163(2) of the Income Tax Act for wilful blindness to a fictitious business loss.
The Tax Court held that Chelsea Lees was an employee, not an independent contractor, of SXNM Successionmatching Ltd. for EI and CPP purposes.
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