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794 results for Canadian Caselaw › Tax Court of Canada

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  • Lockwood Financial Ltd. v. The Queen, 2020 TCC 128

    [1]  This is an appeal from a determination of losses made under the Income Tax Act. [1] By notice of determination issued on January 22, 2015, the Minister of National Revenue (Minister) determined the Appellant’s non-capital loss and capital loss for its taxation year ending on October 31, 2012 to be $266,533 and $70,848 respectively.

  • Richard A. Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119

    [1]  The applicant corporation, Richard A. Bureau Barrister & Solicitor Incorporated (RBBSI), has applied per section 305 of the federal Excise Tax Act (ETA) for an order extending time within which to institute an appeal to this Court (done by the filing of a notice of appeal). The respondent opposes, asserting that RBBSI failed to meet four conditions specified in subsection 305(5)...

  • Yorkwest Plumbing Supply Inc. v. The Queen, 2020 TCC 122

    [1]  The Appellant is a Canadian-controlled private corporation that supplies plumbing equipment to contractors in the Greater Toronto Area. It had some 60 employees and annual sales of nearly $60 million during the period at issue. The Appellant is one of the leaders in its field and is a major player in high-rise and low-rise construction in the Greater Toronto Area. As such, it carries...

  • St. Benedict Catholic Secondary School Trust v. The Queen, 2020 TCC 109

    [1]  The Appellant, St. Benedict Catholic Secondary School Trust (“St. Benedict”), appeals from the reassessments of income tax for the 2014, 2015 and 2016 taxation years.

  • Foroglou v. The Queen, 2020 TCC 117

    [1]  Jason Foroglou claimed donation tax credits in respect of gifts that he claims to have made through a tax shelter known as the Global Learning Gifting Initiative (“GLGI”). The Minister of National Revenue reassessed Mr. Foroglou to deny those credits. He has appealed those denials.

  • Kloppers v. The Queen, 2020 TCC 118

    [1]  Drahoslav Jez and Nicoline Kloppers (together, the “Appellants”) claimed donation tax credits in respect of gifts that they claim to have made through a tax shelter known as the Global Learning Gifting Initiative (“GLGI”). The Minister of National Revenue reassessed both of the Appellants to deny those credits. The Appellants have appealed those denials.

  • Westcoast Energy Inc. v. The Queen, 2020 TCC 116

    [1]  This Appeal considers the question of whether an employer may claim an input tax credit (an “ITC”) in respect of a payment or reimbursement of the goods and services tax (“GST”) or harmonized sales tax (“HST”) imposed in respect of the cost of a health care service provided pursuant to a health care benefit plan made available by the employer to its employees.

  • Swift v. The Queen, 2020 TCC 115

    [1]  These Reasons pertain to the Appeal by Thomas Swift in respect of a (re)assessment (the “Assessment”) issued by the Canada Revenue Agency (the “CRA”), on behalf of the Minister of National Revenue (the “Minister”), pursuant to which Mr. Swift was assessed in the amount of $85,175.13, [1] on the assumption that he was a builder, as defined in subsection 123(1) of the Excise Tax...

  • Saunders v. The Queen, 2020 TCC 114

    [1]  The appeals of Ian Saunders [2018-4115(IT)I], Andrew Dewit [2018-4343(IT)I], and Glen Dunbar [2018-4411(IT)I] were heard on common evidence.

  • Biya v. The Queen, 2020 TCC 113

    [1]  This is an Appeal of an assessment by the Minister of National Revenue (the “Minister”) for the 2013 taxation year to include total income of $230,828. The assessment is based on the conclusion by the Minister that Nejib Abba Biya (the “Appellant”) was a resident of Canada during the 2013 taxation year and therefore was taxable in Canada on the income amount of $230,828.

  • Sun v. The Queen, 2020 TCC 112

    [1]  This is a New Housing Rebate case.

  • Gouskos v. The Queen, 2020 TCC 110

    [1]  The question under appeal is whether Ms. Gouskos was eligible to receive the Canada Child Tax Benefit (the “CCTB”) in the taxation years 2011 and 2012.

  • Pomeroy Acquireco Ltd. v. The Queen, 2020 TCC 107

    [1]  These are the reasons for the order that I issued to dismiss a motion made by the Crown, pursuant to section 65 of the Tax Court of Canada Rules (General Procedure) (the “Rules”), for leave, pursuant to section 54 of the Rules, to amend its Reply.

  • Gardner v. The Queen, 2020 TCC 108

    [1]  The appellant Ms. Jodi Gardner appeals the reassessment raised February 16, 2016 under the federal Income Tax Act (Act) for her 2015 taxation year. The reassessment denied motor vehicle travel expenses she had claimed for driving between the location of her home office, located in Pickering, and her employer’s principal place of business, located in Oakville - a one way distance of 72...

  • McNeeley v. The Queen, 2020 TCC 90

    [1]  These reasons for judgment in part address the statutory device of “employee benefit plan” provided for in the federal Income Tax Act (Act), of which there is limited jurisprudence. Except as otherwise stated, statutory references herein are to provisions of the Act.

  • Auto Maculate Inc. v. The Queen, 2020 TCC 105

    [1]  Philip and Stephanie Wahab (“the Wahabs”) and Auto Maculate Inc. (“Inc.”), a corporation jointly owned by the Wahabs, were reassessed based on a net worth assessment. The Minister’s position is that the Auto Maculate [1] business, initially operated by Philip Wahab as a sole proprietor, and later operated by Inc., did not report all of the income earned.

  • M.N.R. v. McMahon, 2020 TCC 104

    [1]  The Minister of National Revenue brought an application pursuant to section 174 of the Income Tax Act (the “Application”). Jason Foroglou, Naishadhsinh Bihola, Charlotte Pinate and Daniel McMahon (collectively, the “Named Taxpayers”) were among the taxpayers named in the Application. The Minister subsequently withdrew the Application. The Named Taxpayers are each seeking costs in...

  • Hansen v. The Queen, 2020 TCC 102

    [1]  The issues in this appeal arise from the sale of houses by Mr. Hansen and his spouse, Ms. Tanya Weiland (“the Hansens”) during the taxation years 2007, 2008, 2009, 2011 and 2012. The Hansens sold a house during each of these taxation years. Mr. Hansen claimed the principal residence exemption with respect to the disposition of the houses pursuant to paragraph 40(2)(b) and section 54 of the...

  • Indusol Industrial Control Ltd. v. The Queen, 2020 TCC 103

    [1]  Indusol Industrial Control Ltd. (“Indusol” or the “Appellant”) filed an appeal with this Court in respect of a reassessment, the notice of which is dated July 21, 2014, made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)) (the “Act”) for its 2012 taxation year, being the period from April 1, 2011 to March 31, 2012 (the “2012 taxation year”).

  • Casolino v. The Queen, 2020 TCC 99

    [1]  This Appeal relates to an assessment dated October 13, 2013, under subsection 325(1) of the Excise Tax Act, RSC, 1985, c.E-15, as amended (“the Act”).

  • Valovic v. The Queen, 2020 TCC 101

    [1]  Ivan and Dagmar Valovic are married and are equal shareholders of Ivan’s Electric Limited (the “Corporation”), a corporation created in 1979 when the sole proprietorship carried on by Ivan Dagmar was incorporated. The Corporation paid dividends to the Valovics each year between 1998 and 2013, inclusive. Relying on section 160 of the Income Tax Act (Canada) (the “Act”), the Minister of...

  • Larkin v. The Queen, 2020 TCC 98

    [1]  The Appellant, Mr. Daniel Larkin, appeals a reassessment made under the Income Tax Act, RSC 1985, c.1 (5th Supp) (the “Act”), for his 2011 taxation year. This appeal concerns claimed deductions of $20,156 as business expenses that were disallowed by the Minister of National Revenue (the “Minister”).

  • Cheng v. The Queen, 2020 TCC 95

    [1]  The appellant in this informal procedure appeal seeks judgment vacating reassessments raised October 26, 2017 by the Minister of National Revenue (Minister) under the federal Income Tax Act (the Act) for each of the appellant's taxation years 2006 to 2014 inclusive.

  • Agracity Ltd. v. The Queen, 2020 TCC 91

    [1]  These two related appeals are by AgraCity Ltd. (“AgraCity”) and 101072498 Saskatchewan Ltd. (“SaskCo”), two related corporations. Both corporations are part of the Farmers of North America group of companies (the “FNA Group”). The FNA Group companies are ultimately controlled by James Mann and/or his brother Jason Mann. AgraCity is wholly owned by Jason Mann; SaskCo is equally owned by

  • Mamdani Family Trust v. The Queen, 2020 TCC 93

    [1]  This Appeal raised two related questions pertaining to a transfer of property that comes within subsection 160(1) of the Income Tax Act (the “ITA”) [1] :

  • Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92

    [1]  These Reasons pertain to the Appeals brought by Rogers Enterprises (2015) Inc. (“RE 2015”), as successor by amalgamation to CGESR Limited (“CGESR”) and as successor by amalgamation to ESRIL (1998) Limited (“ESRIL 98”), in respect of determinations (the “Determinations”) made pursuant to subsection 152(1.11) of the Income Tax Act (the “ITA”), [1] as set out in Notices of...

  • Duncan v. The Queen, 2020 TCC 89

    [1]   This is an Application to extend the time to file a Notice of Objection. For the reasons that follow, the Application will be allowed.

  • Carpino v. The Queen, 2020 TCC 88

    [1]  The Appellant, Mr. John Carpino, reported total income of $10,719 on the tax return for his 2013 taxation year and total income of $24,829 on the tax return for his 2014 taxation year. [1]

  • Wood v. The Queen, 2020 TCC 87

    [1]  Mr. Colin Wood (“Mr. Wood” or the “Appellant”) appealed to this Court reassessments, the notices of which are dated March 14, 2016, made by the Minister of National Revenue (the “Minister”) under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the “Act”), for the 2011 and 2012 taxation years.

  • Brown v. The Queen, 2020 TCC 84

    [1]  Wesley Brown owns and operates two commercial properties in Alberta. He bought them in 2003 and 2008 with specific plans in mind for each one. However, things did not unfold as expected. His plan to sell one of the properties fell through when the prospective buyer instead caused major damage to it. His close friend/business partner in the other property died unexpectedly soon after Mr.

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