Tax Court (Canada)

1082 results for Tax Court (Canada)

  • Carter v. The King, 2024 TCC 71

    [1] These appeals concern the application of section 84.1 of the Income Tax Act to the sale of shares in a family business.

  • Ahmadiyya Abode of Peace Inc. v. The King, 2024 TCC 70

    [1] The Appellant, Ahmadiyya Abode of Peace Inc., based in North York, operates a 166-unit non-profit housing project, and participates in a municipal housing stability service program. The Appellant is not a registrant under the federal Excise Tax Act (Act).

  • Cole v. The King, 2024 TCC 64

    [1] The Appellant spent the better part of ten years trying to convince the Minister of National Revenue to remove over $240,000 added to her taxable income for the 2011 taxation year. Due to the passage of time, the Minister began treating the Appellant’s efforts as taxpayer relief requests to reassess beyond the statutory deadline. Unfortunately, the Minister did so without fully explaining the

  • DAC Investment Holdings Inc. v. The King, 2024 TCC 63

    [1] Prior to April 29, 2015, the Appellant was taxed on its worldwide income under the taxing regime for a Canadian-controlled private corporation (“CCPC”). On April 29, 2015, it continued in a foreign jurisdiction such that it was deemed to be incorporated outside of Canada; however, it remained a resident of Canada, taxed on its worldwide income. Since the Appellant was not considered to be...

  • Bacchus v. The King, 2024 TCC 62

    [1] I will now deliver my reasons for judgment in this appeal.

  • Litman v. The King, 2024 TCC 58

    [1] In 2019, Arlo Litman built a laneway house on top of a detached garage on his property in Ottawa. In 2021, he claimed a new housing rebate in the amount of $17,372.38 in respect of the laneway house pursuant to section 256 of the Excise Tax Act, RSC 1985, c E-15 (ETA). The Minister of National Revenue (Minister) denied the rebate application, primarily on the basis that the Appellant had not...

  • Hartman v. The King, 2024 TCC 57

    [1] The Appellant, Brian Morton Hartman, is one of over 700 taxpayers (the “Red Mile Investors”) who invested in certain limited partnerships commonly referred to as the “Red Mile” partnerships in the years 2005-2009. Mr. Hartman was reassessed by the Minister of National Revenue (the “Minister”) by way of Notice of Reassessment dated June 9, 2010 in respect of his 2006 taxation year, pursuant to

  • Alexander v. The King, 2022 TCC 147

    [1] A Notice of Motion dated June 30, 2022 was filed by the Appellant pursuant to section 65 of the Tax Court of Canada Rules (General Procedure) (the “Rules”), together with affidavits of Heather Martinez sworn December 10, 2021 (the “December Affidavit”) and June 30, 2022 (the “June Affidavit”) and other documentary material (the “Motion”), seeking an order i) compelling the Respondent to...

  • Schroeder v. The King, 2024 TCC 56

    [1] Mr. Peter T. Schroeder has appealed to this Court the assessment made by the Minister of National Revenue under the Income Tax Act (R.S.C., 1985, c. 1 (5th supp.), as amended (the “Act”)) in respect of his 2021 taxation year.

  • Mitrou v. The King, 2024 TCC 55

    [1] The Appellant, Ms. Mitrou, by notice of appeal filed February 24, 2022, seeks to appeal reassessments raised under the federal Income Tax Act (Act) pertaining to her 2000, 2001, 2002 and 2003 taxation years. Each of these four reassessments was raised (sent) August 24, 2006.

  • The Toronto-Dominion Bank v. The King, 2024 TCC 50

    [1] This appeal concerns the proper characterization of an agreement involving the supply of Aeroplan Miles. It is, at its heart, a re-litigation of the same issues that were dealt with by this Court and by the Federal Court of Appeal in Canadian Imperial Bank of Commerce v. The Queen.[1] The result is the same, but for different reasons.

  • Gillies v. The King, 2024 TCC 53

    [1] The Respondent Crown has brought a motion to quash this appeal, on the basis that the relief sought by the Appellant, Mr. Scott Gillies, is not within the jurisdiction of this Court.

  • Defreitas v. The King, 2024 TCC 52

    [1] In 2015 the appellant, Mr. Othniel Defreitas applied for a GST/HST new housing rebate with respect to 3 Matthewson Avenue, Bradford, Ontario L3Z 0P3. The Minister of National Revenue (“Minister”) denied the rebate. Mr. Defreitas appealed the denial to the Tax Court. As part of the Notice of Reply, the respondent brought a preliminary motion to quash the appeal on the grounds that the...

  • Marine Atlantic Inc. v. The King, 2024 TCC 51

    [1] On July 10, 2023, I allowed these appeals with costs.[1] The parties were given 60 days to make written representations with respect to the amount of costs that the Court should award the Appellant. Both parties filed written submissions.

  • Madison Pacific Properties Inc. v. The King, 2024 TCC 47

    [1] In my Judgment dated December 27, 2023, I dismissed the Appellant’s appeal (the “Appeal”) with costs to the Respondent. I provided the parties with time to reach an agreement on costs, failing which the parties were to make written submissions regarding costs. The parties were unable to reach an agreement and have now made written submissions.

  • Lévesque St-Cyr v. The King, 2024 TCC 46

    [1] The appellant is the mother of two children for whom she received the Canada child benefit (CCB) during the years following her separation from their father, Pascal Bellemarre, in 2012, including the years 2015 to 2018.

  • Persaud v. The King, 2024 TCC 42

    [1] The Appellant, Michael Persaud, brings this appeal to claim a medical expense deduction on his 2019 tax return concerning health care costs paid for his then acutely ill father, Dennis Persaud.

  • Popovich v. The King, 2024 TCC 44

    [1] This application for an extension of time to file a Notice of Appeal is brought concerning the Applicant’s 2005 taxation year.

  • Fuhr v. The King, 2024 TCC 43

    [1] Tim Fuhr appeals from reassessments made under the Income Tax Act (ITA) for his 2011, 2012 and 2013 taxation years. With respect to 1499546 Alberta Ltd. (1499), the appeals are from reassessments for its taxation years ending September 30, 2012, and 2013 (the 2012 and 2013 taxation years). The appeals were heard together on common evidence. At times, I will refer to Tim Fuhr and 1499...

  • Brereton v. The King, 2024 TCC 41

    [1] This is an appeal by the Appellant of assessments for his 2006, 2007, 2008 and 2009 tax returns. The Canada Revenue Agency has assessed the Appellant’s unreported income of $33,646 for 2006, $34,840 for 2007, $27,343 for 2008 and $27,452 for 2009. The Appellant filed a Notice of Objection on November 10th, 2011 and the Minister confirmed the assessments on March 25th, 2013.

  • Lark Investments Inc. v. The King, 2024 TCC 30

    [1] On August 22, 2023, Lark Investments Inc. (Lark or the Appellant) filed a Notice of Motion before this Court pursuant to sections 53 and 65 of the Tax Court of Canada Rules (General Procedure) (Rules) seeking an order:

  • Sodecia Canada Investments Inc. v. The King, 2024 TCC 40

    [1] This matter involves a motion made by the Respondent to quash the 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.) (the “Act”).

  • Ramroop v. The King, 2024 TCC 39

    [1] This is an appeal of a reassessment of the Appellant’s 2006 taxation year, as reflected in a Notice of Reassessment dated March 14, 2016.

  • Emergis Inc. v. The King, 2024 TCC 38

    [1] This matter involves a motion made by the Appellant for costs in this appeal to be determined as a lump sum in lieu of or in addition to any taxed costs pursuant to section 147 of the Rules of the Tax Court of Canada (General Procedure).

  • 1351231 Ontario Inc. v. The King, 2024 TCC 37

    [1] This appeal relates to the sale of a used condominium unit that the Appellant acquired as an investment property. For the first 9 years that it owned the condominium unit, the Appellant rented it to third parties under long-term leases. However, for most of the last 14 months that it owned the condominium unit, the Appellant leased the property under a number of short-term leases through the...

  • Bykov v. The King, 2024 TCC 36

    [1] Mr. Volodymyr Bykov (the “Appellant”) appeals reassessments of his 2015, 2016, 2017 and 2018 taxation years (collectively, the “Reassessments”). The Reassessments reduced or denied certain expenses that the Appellant claimed in respect of his employment during his 2015, 2016, 2017 and 2018 taxation years (collectively, the “Taxation Years”).

  • Encore Cellular Inc. v. The King, 2024 TCC 35

    [1] Encore Cellular Inc. appeals the Minister’s reassessments, which determined the corporation had underreported GST payable and over claimed ITC’s during the reporting periods beginning on May 1, 2009 and ending on April 30, 2014 (the “Relevant Periods”). The reporting periods ending on April 30, 2010 and April 30, 2011 were statute-barred at the time of reassessment.

  • Sto Domingo v. The King, 2024 TCC 29

    [1] This application is brought for an extension of time to file a notice of appeal under the Income Tax Act against an assessment for the 2012 taxation year and a reassessment for the 2013 taxation year.

  • Prospera Credit Union v. The King, 2024 TCC 34

    [1] In my May 10, 2023 judgment allowing the appeal with costs to the appellant, I gave the parties time to reach an agreement on costs failing which they were directed to file written submissions for my consideration. I also directed that if I did not hear from the parties with respect to costs, then costs would be awarded to the appellant according to Tariff B.[1]

  • Suncor Energy Inc. v. The King, 2024 TCC 31

    [1] This appeal relates to the application of the available-for-use rules contained in subsections 13(26) to 13(32) of the Income Tax Act, R.S.C. 1985, C.1 (5th Supp.) (the “Act”). These rules provide that a taxpayer may not add the cost of a depreciable capital property to the relevant undepreciated capital cost (“UCC”) pool until the property is considered, under the Act, to have become...

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