Tax Court of Canada Archives - Canadian Tax Litigation

Capital Cost Allowance
General
Tax Court of Canada

St. Benedict Catholic Secondary – How flexible is the Capital Cost Allowance regime?

The capital cost allowance (“CCA”) regime allows taxpayers to claim depreciation against certain capital properties, which then reduces a taxpayer’s […]

By Alexandra Terrell

Appeals
Settlement
Tax Court
Tax Court of Canada

Crown bound by settlement agreement to allow losses it claimed to be a fiction

By Gergely Hegedus

Administration and Enforcement
Advocacy
Appeals
Assessments
Canada Revenue Agency
Dispute Resolution
Experts
Tax Court of Canada

Tax Court: CRA Employee May Not Testify as Expert

By Jacob Yau

18.5 of Federal Courts Act
Administration and Enforcement
Advocacy
Appeals
Federal Court
Federal Court of Appeal
Judicial Review
Objections
Tax Court of Canada

ConocoPhillips: FCA Confirms Tax Court’s Jurisdiction to Determine Questions of Timing and the Validity of a Notice of Objection

By Larry Nevsky

Fairness
Penalties and Interest
Tax Court
Tax Court of Canada

Tax Court Upholds Penalties Imposed for False Statements

By Larry Nevsky

Large Corporation Rules
Notice of Objection
Tax Court of Canada
Tax Court Procedure

Tax Court of Canada Appeal of Large Corporation Thwarted by Wording of Objection

By Cheryl Gibson