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Tax-law

Ordia Kelly v. His Majesty the King

The Tax Court struck Ordia Kelly’s GLGI reassessment appeals without leave to amend and awarded costs to the Crown, finding no new facts or arguments to overcome the donative intent issue.

  • Reassessment-appeals
  • Donative-intent
  • Abuse-of-process
  • Charitable-donation-scheme
  • Tax-law
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Tax-law

JOHN HASSALL v. HIS MAJESTY THE KING

The Tax Court struck John Hassall’s GLGI reassessment appeals without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Donative-intent
  • Split-gifting-arrangements
  • Abuse-of-process
  • Reassessment-appeals
  • Written-submissions
  • Tax-law
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Tax-law

Rees v. His Majesty the King

The Tax Court struck Brenda Rees’s appeals of reassessments for 2005 to 2008 without leave to amend, finding no new facts or arguments to overcome the donative intent issue.

  • Donative-intent
  • Split-gifting-arrangements
  • Abuse-of-process
  • Reassessment-appeals
  • Leave-to-amend
  • Tax-law
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Tax-law

McLean v. The King

The Tax Court struck Joe McLean’s reassessment appeals for 2006 to 2009 without leave to amend and awarded costs to the Crown.

  • Reassessment-appeals
  • Abuse-of-process
  • Donative-intent
  • Tax-shelter-donation-program
  • Costs
  • Tax-law
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Tax-law

Tina Cassidy v. His Majesty the King

The Tax Court struck Tina Cassidy’s appeals of 2006 and 2007 reassessments without leave to amend, finding only stale GLGI arguments and awarding costs to the Crown.

  • Reassessment-appeals
  • Abuse-of-process
  • Donative-intent
  • Charitable-donation-scheme
  • Costs
  • Tax-law
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Tax-law

Warren v. The King

The Tax Court struck Robert P. Warren’s appeals of 2009 and 2010 reassessments without leave to amend, finding no new facts or arguments to overcome the donative intent problem.

  • Reassessment
  • Donation-program
  • Donative-intent
  • Abuse-of-process
  • Fair-market-value
  • Due-diligence
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Tax-law

Wood v. His Majesty the King

The Tax Court struck Peter Wood’s tax appeals without leave to amend, finding no new facts or arguments to overcome the GLGI donative-intent issue.

  • Income-tax-reassessment
  • Donative-intent
  • Abuse-of-process
  • Motion-to-strike-appeal
  • Costs
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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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Income-tax-act 2026 TCC 53

Kelly v. The King

The Tax Court gave GLGI appellants a final chance to explain why their appeals should not be struck as abuse of process, with written submissions due by April 24, 2026.

  • Abuse-of-process
  • Group-appeals
  • Donative-intent
  • Judicial-economy
  • Finality
  • Lead-case-procedure
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Wills-and-estates 2026 ONCA 50

Farmer v. Farmer Estate

The Ontario Court of Appeal dismissed an estate appeal challenging donative intent, witness corroboration, executor fees, and substantial indemnity costs.

  • Donative-intent
  • Corroboration-of-testimony
  • Independence-of-witnesses
  • Executor's-compensation
  • Disentitlement-for-misconduct
  • Substantial-indemnity-costs
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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.