Tax Court of Canada
Tax Court: CRA Employee May Not Testify as Expert
ConocoPhillips: FCA Confirms Tax Court’s Jurisdiction to Determine Questions of Timing and the Validity of a Notice of Objection
In ConocoPhillips Canada Resources Corp. v. The Queen (2014 FCA 297), the Federal Court of Appeal overturned a Federal Court decision (2013 […]
Tax Court Upholds Penalties Imposed for False Statements
In Morton v. The Queen (2014 TCC 72), the Tax Court of Canada upheld penalties imposed by the Minister of […]
The Gwartz Decision: The GAAR Is Not a Filler
In Brianne Gwartz v. The Queen, 2013 TCC 86, the Crown attempted to utilize the GAAR to recharacterize as dividends certain […]
Tax Court of Canada Appeal of Large Corporation Thwarted by Wording of Objection
Since 1995, the Large Corporation Rules found in subsections 165(1.11), 169(2.1) and 152(4.4) of the Income Tax Act (Canada) have […]
Taxpayer entitled to disclosure of the “policy” underlying statutory provisions allegedly abused in GAAR cases
On December 20, 2012, the Tax Court ruled on a motion under Rule 52 of the Tax Court of Canada Rules […]
Tax Court holds that advisor penalties under section 163.2 of the ITA constitute criminal offences
In what is certain to be the first step in a very important precedent, the Tax Court of Canada held […]
Taxpayer wins an important and complex case – Tax Court orders CRA to pay 60% of his out-of-pocket costs
Traditionally in a Tax Court appeal the costs awarded to a successful taxpayer have been no more than a small […]
Mother Bruno knows best – Weighing the evidence in tax appeals
In my recent blog post on the Newmont Canada Corporation decision I examined the importance that the Federal Court of Appeal […]
Further thoughts on the Fundy Settlement decision: Supreme Court offers a nuanced view of trust residence
In Garron Family Trust v. The Queen (2009 TCC 450), Justice Judith Woods of the Tax Court of Canada came […]
GAAR Did Not Apply In Respect of Capital Gains Allocated to Minor Beneficiaries of a Family Trust
On March 21, 2012 the Tax Court of Canada issued judgment in the decision of McClarty Family Trust et al […]