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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
  • Donative-intent
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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

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

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

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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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.