Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Canada decisions
Decisions matching the current search
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.
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 allowed the appeal in part, denying most claimed employment expenses but leaving the conceded flyer-distribution deductions and cancelling subsection 163(2) penalties.
The Tax Court allowed Ms. Tchiakoua’s appeal, holding that a $5,423 Quebec student loan remission was not taxable under paragraph 56(1)(n).
The Tax Court bifurcated Denning’s 2006 appeal into GLGI and Royal Crown Gold proceedings and struck the GLGI portion without leave to amend.
The Tax Court struck moot portions of Brass Collar’s appeal and parts of an affidavit, holding there was no live tax controversy and no basis to continue.
The Federal Court granted Hillcore’s judicial review, finding the CRA Collections Officer made a fresh but unreasonable refusal to refund seized funds, and remitted the matter for redetermination.
The Federal Court granted judicial review, holding the CRA’s reasons failed to explain why $1,000 remained owing after the applicant says she repaid the CRB amount.
The Tax Court dismissed the Crown’s request to use prior trial transcripts as sworn evidence at a new trial, preferring live testimony for credibility and fairness.
Explore more
