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Canada Case Law

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Tax law

Denning v. The King

The Tax Court bifurcated Denning’s 2006 appeal into GLGI and Royal Crown Gold proceedings and struck the GLGI portion without leave to amend.

  • Income tax act
  • Bifurcation
  • Donative intent
  • Abuse of process
  • Motion to strike
  • Access to information disclosure
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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.