Esheria Canada Case Law
Sign in
Canada Source-linked decisions Coverage checked

Canada Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter Canada case law

Results update automatically as you type.

Canada decisions

Decisions matching the current search

Clear filters
Tax law 2026 TCC 34

Poce v. The King

Court
Tax Court of Canada

The Tax Court addressed seven related tax appeals involving reassessments, shareholder benefits, shareholder loans, HST adjustments and gross negligence penalties.

  • Reassessment beyond normal reassessment period
  • Shareholder benefits (s.15)
  • Shareholder loans (s.15(2))
  • Interest benefit (s.80.4)
  • Gross negligence penalties (s.163(2), s.285 eta)
  • Deductibility of director’s fees and vehicle costs
Read case analysis

About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.