Chao v. The Queen, 2018 TCC 72
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Date | 02 May 2018 |
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5 practice notes
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CRA Prescribed Form T2200 - Employment Expenses
...where employment expenses will be allowed despite the missing form. In the decision of the Tax Court of Canada in Chao v. The Queen, 2018 TCC 72 (CanLII), paragraphs 83 to 102, the court discusses 'the legal basis to conclude that filing the form [T2200] may not be necessary.' Importantly, ......
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Richardson v. The Queen, 2018 TCC 135
...for the 2010 and 2011 taxation years is dismissed, without costs. In view of my extensive references to the decision of Chao v. The Queen, 2018 TCC 72, for the convenience of the Appellant, I direct the registry to send a copy of that decision to the Appellant together with this judgment an......
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McEachern v. The Queen, 2018 TCC 232
...that his employers acted unreasonably or in bad faith in not providing him with a T2200 form. [22] More recently, in Chao v. R., 2018 TCC 72, the Court asked “Is form 2200 always obligatory?” Justice Jorré of this Court held at paragraph 93 that in a case where an employer has refused to fi......
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Perron-Ali v. The Queen, 2021 TCC 6
...be claimed. [7] See Exhibit A-2. [8] Those requirements are summarized in paragraphs 8 to 18 inclusive of the reasons in Chao v. The Queen 2018 TCC 72. [9] The subsection reads: an amount otherwise deductible for a taxation year under paragraph (1)(c), (f), (h) or (h.1) or subparagraph (1)(......
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4 cases
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Richardson v. The Queen, 2018 TCC 135
...for the 2010 and 2011 taxation years is dismissed, without costs. In view of my extensive references to the decision of Chao v. The Queen, 2018 TCC 72, for the convenience of the Appellant, I direct the registry to send a copy of that decision to the Appellant together with this judgment an......
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McEachern v. The Queen, 2018 TCC 232
...that his employers acted unreasonably or in bad faith in not providing him with a T2200 form. [22] More recently, in Chao v. R., 2018 TCC 72, the Court asked “Is form 2200 always obligatory?” Justice Jorré of this Court held at paragraph 93 that in a case where an employer has refused to fi......
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Perron-Ali v. The Queen, 2021 TCC 6
...be claimed. [7] See Exhibit A-2. [8] Those requirements are summarized in paragraphs 8 to 18 inclusive of the reasons in Chao v. The Queen 2018 TCC 72. [9] The subsection reads: an amount otherwise deductible for a taxation year under paragraph (1)(c), (f), (h) or (h.1) or subparagraph (1)(......
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Simonetta v. The King, 2023 TCC 54
...lines 3-23. [76] Brochu v. The Queen, 2010 TCC 274, ¶11. [77] Kreuz v. The Queen, 2012 TCC 238, ¶76. [78] Chao v. The Queen, 2018 TCC 72, ¶90. In a footnote, Deputy Judge Jorré noted that, in Latin, the maxim is “Lex non cogit ad impossibilia,” which Bryan ......
1 firm's commentaries
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CRA Prescribed Form T2200 - Employment Expenses
...where employment expenses will be allowed despite the missing form. In the decision of the Tax Court of Canada in Chao v. The Queen, 2018 TCC 72 (CanLII), paragraphs 83 to 102, the court discusses 'the legal basis to conclude that filing the form [T2200] may not be necessary.' Importantly, ......