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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 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 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 appointed Josh Schmidt as amicus curiae in four pending appeals involving John Doe, who was found to be under a legal disability.
The Tax Court upheld the Minister’s COVID-relief determinations, finding Traductions Sematos Inc. did not prove a normal accounting practice of including unbilled WIP in revenue.
The Tax Court dismissed an appeal for an eligible dependant amount, holding the appellant remained legally required to pay child support under an unvaried consent order.
The Tax Court held UDP donation receipts lacked prescribed information under Regulation 3501, so the claimed charitable gifts were not eligible under subsection 118.1(2).
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