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Canada decisions
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The Tax Court dismissed an appeal for Canada Child Benefit eligibility, holding the appellant was not a protected person under IRPA and rejecting a Charter challenge.
The Tax Court gave GLGI appellants a final chance to explain why their appeals should not be struck as abuse of process, with written submissions due by April 24, 2026.
The Tax Court upheld the reassessment extension, found ExxonMobil’s feasibility study costs deductible, rejected subsection 247(2), and vacated the Part XIII assessment.
The Tax Court quashed Sechelt Holdings Inc.’s appeal, finding the dispute arose from a discretionary refusal to extend time for a late election, with no appealable reassessment or valid objection.
The Tax Court of Canada compelled answers to four discovery undertakings, amended the timetable, and awarded costs to the Crown in a tax appeal about real estate dispositions and penalties.
Motion to designate David Hawreluk as a sole lead case was dismissed. The Court held Rule 146.1 requires consent of each party and that the requested direction was not in the interests of justice.
The Tax Court partly allowed Barbara Marleau’s appeal, striking s. 94.1 income for 1998-2001 and allowing 2002-2010 as statute-barred, while denying 1997 and sustaining consulting income additions.
Le tribunal a refusé de rejeter l’appel pour non-comparution, a ordonné une nouvelle découverte de l’appelant au Canada et a accordé des dépens à l’intimé.
Motion in a CEWS/CERS tax appeal partly granted: procedural fairness pleadings and a non-available remedy were struck, but most CERS-related facts and grounds remained.
The Tax Court dismissed Mr. Tolley’s application to extend time to object to reassessments, holding objections to the 2011 and 2012 reassessments were barred by the Act.
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