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Canada Case 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

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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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.