Westerhoff and McCallum: More from the OCA on Expert Evidence
The Ontario Court of Appeal released its decision last week in Westerhof v. Gee Estate and McCallum v. Baker (2015 […]
Tax Court Procedure
Bolton Steel Tube: TCC Orders Crown to Reassessment in Accordance with Settlement
In Bolton Steel Tube Co. Ltd. v. The Queen (2014 TCC 94), the Tax Court of Canada allowed the taxpayer’s […]
Out with the Old, In with the New: Clearwater Seafoods Holdings Trust v. The Queen
In the recent decision in Clearwater Seafoods Holdings Trust (2013 FCA 180), the Federal Court of Appeal considered the scope and […]
The importance of a notice of objection: Salisbury v. The Queen
In Salisbury House of Canada Ltd. et al. v. The Queen (2013 TCC 236), the Tax Court of Canada reiterated the […]
Tax Court of Canada issues a comprehensive ruling on privilege issues and the appropriate exercise of remedies to address deficient lists of documents
In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queen, 2013 […]
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 […]
FCA: Trial court cannot ignore taxpayer’s evidence without good reason
The decision of the Federal Court of Appeal in Newmont Canada Corporation v. Canada delivered July 27, 2012 was primarily concerned […]
Federal Court of Appeal Reaffirms the Onus of Proof Rules in Tax Appeals
In the recent case of McMillan v. Canada, the Federal Court of Appeal has reaffirmed the onus of proof rules […]
Successful Challenge to Portions of the Crown’s Reply on the Deductibility of Amounts Paid by CIBC to Settle Enron Litigation
On December 19, 2011, the Tax Court partially granted an application by Canadian Imperial Bank of Commerce (“CIBC”) (2011 TCC […]
Tax Court of Canada confirms that pleadings will be struck out only in the “clearest of cases”
On December 19, 2011, the Tax Court dismissed a motion by General Electric Canada Company and GE Capital Canada Funding Company […]