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Tax law

JOHN HASSALL v. HIS MAJESTY THE KING

The Tax Court struck John Hassall’s GLGI reassessment appeals without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Donative intent
  • Split-gifting arrangements
  • Abuse of process
  • Reassessment appeals
  • Written submissions
  • Tax-law
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Tax law

Denning v. The King

The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.

  • Motion to strike
  • Leave to amend pleadings
  • Costs
  • Disclosure
  • Tax reassessment
  • Motion-to-strike
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Tax

Harris v. The King

The Tax Court dismissed a motion to stop CRA collection and return garnished funds, holding it lacked jurisdiction for that relief; the records request was premature.

  • Gst/hst reassessment appeal
  • Collection and garnishment
  • Injunction / stay of collection
  • Court jurisdiction
  • Timetable order / discovery
  • Gst-hst
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Tax law

Wood v. His Majesty the King

The Tax Court struck Peter Wood’s tax appeals without leave to amend, finding no new facts or arguments to overcome the GLGI donative-intent issue.

  • Income tax reassessment
  • Donative intent
  • Abuse of process
  • Motion to strike appeal
  • Costs
  • Income-tax-reassessment
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Tax law

Xu v. The King

The Tax Court quashed Mr. Xu’s application for an extension of time to object to a GST/HST assessment, finding it was filed after the 30-day jurisdictional limit.

  • Gst/hst assessment
  • Extension of time to object
  • Jurisdiction
  • Notice of assessment
  • Cra appeals division
  • Gst-hst-assessment
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Tax law

Tina Cassidy v. His Majesty the King

The Tax Court struck Tina Cassidy’s appeals of 2006 and 2007 reassessments without leave to amend, finding only stale GLGI arguments and awarding costs to the Crown.

  • Reassessment appeals
  • Abuse of process
  • Donative intent
  • Charitable donation scheme
  • Costs
  • Tax-law
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Tax law

McLean v. The King

The Tax Court struck Joe McLean’s reassessment appeals for 2006 to 2009 without leave to amend and awarded costs to the Crown.

  • Reassessment appeals
  • Abuse of process
  • Donative intent
  • Tax shelter donation program
  • Costs
  • Tax-law
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Tax law

Warren v. The King

The Tax Court struck Robert P. Warren’s appeals of 2009 and 2010 reassessments without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Reassessment
  • Donation program
  • Donative intent
  • Abuse of process
  • Fair market value
  • Due diligence
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Tax law

Web Listings Inc. v. The King

The Tax Court dismissed Web Listings Inc.’s application to extend time to object to GST/HST assessments, finding the mailing evidence showed notice through an authorized online account.

  • Excise tax act
  • Extension of time
  • Notice of objection
  • Jurisdiction
  • Mailing/service of notices
  • Electronic notices
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Tax law

Schmeichel v. The King

The court struck parts of Mr. Schmeichel’s tax appeal that lacked a clear inventory-adjustment basis, but allowed him to file an amended notice by June 26, 2026.

  • Notice of appeal struck
  • Leave to amend
  • Want of prosecution
  • Bifurcation
  • Reassessment
  • Charitable donations
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.