Cassan v. The Queen, 2017 TCC 174
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2017 TCC 174 |
| Date | 13 September 2017 |
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8 practice notes
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Foroglou v. The Queen, 2020 TCC 117
...FCA 225, leave to appeal to SCC refused, 2016 CarswellNat 1067, [2016] 1 SCR vii; Glover v. The Queen, 2015 TCC 199; Cassan v The Queen, 2017 TCC 174; Miller v. The Queen, 2019 TCC 204; Markou v The Queen, 2019 FCA 299 (leave to appeal to the SCC refused, 2020 CarswellNat 1486); Roher v. Th......
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Van Der Steen v. The Queen, 2019 TCC 23
...held that a tax motivation does not derogate from the validity of transactions for tax purposes…;” and in Cassan et al. v The Queen, 2017 TCC 174, ¶260, the Tax Court of Canada stated, “the fact that a taxpayer is motivated by tax considerations does not in and of itself vitiate the result ......
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Herring v. The Queen, 2022 TCC 41
...not vitiate the gift because that is not the “benefit contemplated by Friedberg and other case law” (para. 21). In Cassan v. The Queen, 2017 TCC 174 (“Cassan”), Justice Owen concluded that this would be the case “even if the amount of the receipt is inflated” (para. 298), relying on Canada ......
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Crane v. The King, 2022 TCC 115
...gift because that is not the “benefit contemplated by Friedberg and other case law” (para. 21). In Cassan v. The Queen, 2017 TCC 174 (“Cassan”), Justice Owen concluded that this would be the case “even if the amount of the receipt is inflated” ......
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9 cases
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Foroglou v. The Queen, 2020 TCC 117
...FCA 225, leave to appeal to SCC refused, 2016 CarswellNat 1067, [2016] 1 SCR vii; Glover v. The Queen, 2015 TCC 199; Cassan v The Queen, 2017 TCC 174; Miller v. The Queen, 2019 TCC 204; Markou v The Queen, 2019 FCA 299 (leave to appeal to the SCC refused, 2020 CarswellNat 1486); Roher v. Th......
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Van Der Steen v. The Queen, 2019 TCC 23
...held that a tax motivation does not derogate from the validity of transactions for tax purposes…;” and in Cassan et al. v The Queen, 2017 TCC 174, ¶260, the Tax Court of Canada stated, “the fact that a taxpayer is motivated by tax considerations does not in and of itself vitiate the result ......
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Herring v. The Queen, 2022 TCC 41
...not vitiate the gift because that is not the “benefit contemplated by Friedberg and other case law” (para. 21). In Cassan v. The Queen, 2017 TCC 174 (“Cassan”), Justice Owen concluded that this would be the case “even if the amount of the receipt is inflated” (para. 298), relying on Canada ......
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Crane v. The King, 2022 TCC 115
...gift because that is not the “benefit contemplated by Friedberg and other case law” (para. 21). In Cassan v. The Queen, 2017 TCC 174 (“Cassan”), Justice Owen concluded that this would be the case “even if the amount of the receipt is inflated” ......
Request a trial to view additional results