in Canadian Caselaw › Tax Court of Canada
in vLex Canada

621 results for Canadian Caselaw › Tax Court of Canada

  • vLex Rating
  • Burlington Resources Finance Company v. The Queen, 2019 TCC 143

    [1]  On August 3rd, 2017, I issued an Order with respect to a Motion filed by the respondent to compel Burlington Resources Finance Company (“Burlington”) to answer questions that it had refused to answer, or did not properly answer, during the examination for discovery of Mr. Delk, the nominee for both Burlington and Conoco Funding Company (“Conoco”).

  • Mazzaferro v. The Queen, 2019 TCC 147

    [1]  I am here for the delivery of my decision and reasons in this appeal. I am allowing it in part. There are three issues to be decided in this informal appeal.

  • Universo Home Construction Ltd. v. The Queen, 2019 TCC 87

    [1]  Mr. Dhesi is the sole shareholder, director and officer of the Appellant, Universo Home Construction Ltd. (“Universo Homes”). He brings this appeal on Universo Homes’ behalf because the Minister of National Revenue denied a harmonized sales tax New Housing Rebate (“Rebate”) in the amount of $31,893.16. The Rebate was assigned to Universo Homes by first-to-occupy new home purchasers (the

  • Polubiec v. The Queen, 2019 TCC 146

    [1]  These Reasons pertain to the Appeal instituted by Marek Jacek Polubiec in respect of a penalty assessed under subsection 163(1) of the Income Tax Act (the “ITA”), [1] as set out in a notice of reassessment dated December 3, 2015, which was issued by the Canada Revenue Agency (the “CRA”) on behalf of the Minister of National Revenue (the “Minister”), for Mr. Polubiec’s 2014...

  • Promised Land Ministries v. The Queen, 2019 TCC 145

    [1]  Promised Land Ministries, the appellant (“PLM”), appeals the decision made by the Minister of National Revenue to suspend PLM’s receipting privileges and qualified donee status for one year pursuant to paragraph 188.2(2)(a) of the Income Tax Act (“Suspension”). [1] The Suspension arose as a result of the Minister’s audit of PLM’s financial years ending December 31, 2011 and...

  • Ray-Mont Logistiques Montréal Inc. v. M.N.R., 2019 TCC 144

    [1]  Ray-Mont Logistiques Montréal Inc. (hereinafter “Ray-Mont”) is appealing from a decision rendered by the Minister of National Revenue (hereinafter the “Minister”) on February 24, 2017, with respect to some of its workers (“the workers”). The period at issue in this case is indicated in Appendix A.

  • Venti v. M.N.R., 2019 TCC 142

    [1]  Mme Rita Venti (« Mme Venti » ou « l’appelante ») interjette appel de la décision de la ministre du Revenu national (la « ministre ») du 9 juin 2016, confirmant la décision du 2 février 2016 de l’Agence du revenu du Canada (l’« ARC »).

  • Hamad v. The Queen, 2019 TCC 137

    [1]  This is an appeal from an assessment made under section 227.1 of the Income Tax Act, R.S.C., (1985), c. 1 (5th Supp.), as amended, (the Act) by the Minister of National Revenue (the Minister), dated February 8, 2016, and bearing number 3650448 (the assessment).

  • Gontovnick v. The Queen, 2019 TCC 140

    [1]  The appellant is appealing from an assessment of tax, penalties and interest in relation to excess contributions made by her spouse to her registered retirement savings plan (“RRSP”) for the 2010 taxation year.

  • Neszt v. The Queen, 2019 TCC 139

    [1]  This is an appeal from a reassessment made under the Income Tax Act, R.S.C. 1985, c.1, (5th supplement), as amended (the “Act”) by the Minister of National Revenue (the “Minister”) concerning the appellant’s 2015 taxation year.

  • Moore v. The Queen, 2019 TCC 141

    [1]  I am delivering my reasons in yesterday morning’s informal appeal by Scott Moore. With apologies, these were scheduled to be delivered after four yesterday afternoon, however, yesterday’s remaining appeal went longer than anticipated. My apologies to Mr. Moore that he did not receive the Court’s voice message left for him pointing out that this was put over until this morning.

  • Bygrave v. The Queen, 2019 TCC 138

    [1]  The Appellant Stephen Bygrave appeals the Minister of National Revenue’s January 12, 2016 reassessment of his 2010 taxation year. In that reassessment, she included unreported net business income in the amount of $13,412 and levied gross negligence penalties under subsection 163(2) of the Income Tax Act (the “Act”).

  • Husky Oil Operations Limited v. The Queen, 2019 TCC 136

    [1]  These Reasons relate to a Motion brought by Husky Oil Operations Limited (“HOOL”) for an order striking out certain paragraphs of the Amended Reply filed by the Crown on January 26, 2018.

  • Black v. The Queen, 2019 TCC 135

    [1]  The Appellant, Conrad M. Black (“Black”), is a businessman and a writer. At times relevant to this Appeal, he was the principal and controlling shareholder, as well as officer and director, of several companies, including Ravelston Management Inc. (“Ravelston”), Hollinger Inc. (“Inc.”) and Hollinger International Inc. (“International”).

  • Stellarbridge Management Inc. v. The Queen, 2019 TCC 134

    [1]  This appeal concerns the determination of the fair market value as at June 30, 2010, (the “Valuation Date”) of land inventory (the “Land”) held by Stellarbridge Management Inc. (“Stellarbridge” or the “Appellant”) and located in the town of Bradford West Gwillimbury, Ontario (“Bradford” or the “Town”). Stellarbridge bought the Land on November 26, 2006, for an amount of $7.3 million....

  • Aquilini (Estate) v. The Queen, 2019 TCC 132
  • Meyer v. The Queen, 2019 TCC 131

    [1]  Mr. Meyer is appealing an assessment made under the Income Tax Act (“ITA”) and the Employment Insurance Act (“EI Act”) which determined that he was required to repay a portion of the employment insurance benefits paid to him in 2017. The amount to be repaid was $1,449.90.

  • Bordonaro v. The Queen, 2019 TCC 130

    [1]  The Appellant, Alessandro Bordonaro, is appealing net worth assessments issued by the Minister of National Revenue (the “Minister”) under the Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.), as amended) (the “Act”) for his 2008, 2009 and 2010 taxation years. The Minister reassessed Mr. Bordonaro to add the following unreported amounts to his income: $48,628 for the 2008 taxation year, $57

  • Buday v. The Queen, 2019 TCC 128

    [1]  Buday Auto Sales is a used car dealership located in Thunder Bay, Ontario. Paul Buday and his son, Glen Buday, both work in the business. The business was registered for GST/HST purposes under Paul Buday’s name. The GST/HST returns indicated that the business had approximately $1,600,000 in sales from 2006 to 2011. However, during those years neither Paul Buday nor Glen Buday reported...

  • MWW Enterprises Inc. v. M.N.R., 2019 TCC 127

    [1]  Following a request for a ruling on the insurability of 44 workers who worked on the appellant’s television production Look Kool in 2014, the Canada Revenue Agency (CRA) concluded that the 44 workers held insurable employment within the meaning of paragraph 5(1)(a) of the Employment Insurance Act (EIA). To draw this conclusion, the CRA took a sample of 11 workers who had worked on the...

  • Ghumman v. The Queen, 2019 TCC 125

    [1]  These Reasons pertain to the Appeal instituted by Sukhjit S. Ghumman in respect of a reassessment (the “Reassessment”) issued by the Canada Revenue Agency (the “CRA”), on behalf of the Minister of National Revenue (the “Minister”), for Mr. Ghumman’s 2014 taxation year.

  • Dépatie v. The Queen, 2019 TCC 123

    [1]  This is an appeal from an assessment made by the Minister of National Revenue (the Minister) under the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.), as amended (the Act), dated October 3, 2016, in which the Minister disallowed the deduction for a $64,052 business investment loss (BIL) claimed by the appellant for her 2013 taxation year.

  • Rasmussen v. The Queen, 2019 TCC 124

    [1]  This is an appeal from a reassessment made pursuant to the Income Tax Act, R.S.C. 1985, c.1 (5th Suppl.), as amended (the “Act”) dated July 28, 2016 with respect to the 2015 taxation year of the Appellant.

  • Abreo v. The Queen, 2019 TCC 122

    [1]  All of the Appellants in these appeals participated in one or both of two buy-low donate-high charitable donation tax programs in 2001, 2002 and 2003 and claimed charitable donation tax credits in respect of donations of software they made under those programs to the National Children’s Burn Society (“NCBS”). The donation programs were created, promoted and operated by Mr. Tom Reid, an

  • Fareed Ahamed TFSA v. The Queen, 2019 TCC 121

    [1]  The Appellant brings a motion pursuant to subsections 116(2) and (4) of the Tax Court of Canada General Rules of Procedure to compel the Respondent to either answer questions on written discovery or supplementary questions he advises were refused by the Respondent or to compel the Respondent to produce certain documents.

  • Anand v. The Queen, 2019 TCC 119

    [1]  The Minister of National Revenue (the “Minister”) has assessed the Appellant net goods and services tax and harmonized sales tax (“GST/HST”) with respect to services supplied by him in connection with the construction of a custom home in Burlington, Ontario (“Home Construction Project”) during the period from November 10, 2010 to December 31, 2012.

  • Ellaway v. The Queen, 2019 TCC 118

    [1]  This is an appeal by Doctor Mary Ruby Ellaway (the “Appellant”) against the reassessment of her 2016 taxation year (the “Taxation Year”) by notice of reassessment dated September 12, 2017 (the “Reassessment”). The Reassessment denied $59,188 of moving expenses claimed by the Appellant in respect of a move from Australia to Canada in February 2016 (the “moving expenses”). The Appellant...

  • AE Hospitality Ltd. v. M.N.R., 2019 TCC 116

    [1]  During the years under appeal, AE Hospitality Ltd. (“AE”) was in the business of providing workers to two catering companies, 1513563 Ontario Ltd., operating as Encore Food with Elegance (“Encore”), and Applause Catering Inc. (“Applause”) or collectively (“the catering companies”) for events that they catered. AE provided supervisors, servers, bartenders and chefs to the two catering...

  • Canada Sun Education Inc. v. M.N.R., 2019 TCC 117

    [1]  These two appeals were heard together on common evidence.

  • Gauthier v. The Queen, 2019 TCC 115

    [1]  Ghyslain Gauthier, the applicant in this case, has applied for an extension of the time within which to submit notice of appeal concerning reassessments dated July 24, 2014, for the 2009 and 2010 taxation years. These reassessments were confirmed by the Minister of National Revenue (the “Minister”) on May 16, 2016, and the application for an order extending the time is dated October 24,

  • Free signup to view additional results