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Canada Case Law

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Excise tax act 2026 TCC 59

Moseley v. The King

The Tax Court held the First Floor sale was taxable, but the failure-to-file penalty was vacated after accepting the effect of retroactive GST registration cancellation.

  • Residential complex exemption
  • Subsection 9(2) exemption
  • Registration cancellation retroactivity
  • Assessments and penalties
  • Input tax credits
  • Ministerial assessment authority
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Income tax law 2015 TCC 71

Burlington Resources Finance Company v. The Queen

The motion is granted in part: the Crown’s nominee must re-attend for continued examinations for discovery and answer specified categories of questions because those questions are relevant to the pleadings and appellants’ need to know the facts and legal positions they must meet at trial; limits apply—requests for opposing party’s evidence, legal opinions, counsel work product, privileged mental impressions or unduly speculative/hypothetical questions need not be answered; costs in the cause.

  • Transfer pricing
  • Discovery scope
  • Document production
  • Litigation privilege
  • Sham doctrine
  • Assessments and penalties
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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.