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Canada Case Law

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

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Income tax 2025 CCI 98

Turcotte c. Le Roi

Court
Tax Court of Canada

Appel contre une cotisation fondée sur l’article 160 rejeté: les dividendes reçus ne constituaient pas une contrepartie pour services rendus, et la dette n’était pas prescrite.

  • Section 160 cessionnaire liability
  • Dividends vs employment remuneration
  • Prescription under s.222
  • Related-persons transfers
  • Recharacterization of tax planning
  • Article-160
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Pension law 2001 BCSC 786

Greenwood v. British Columbia

Court
Supreme Court of British Columbia

The court held that set-off of pension payments against tax debt was not barred by CPP or OAS anti-assignment and anti-seizure provisions, and dismissed the action.

  • Canada pension plan
  • Old age security act
  • Set-off
  • Immunity from seizure
  • Statutory interpretation
  • Charter rights
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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.