Crane v. The King, 2022 TCC 115
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 115 |
| Date | 07 October 2022 |
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2 practice notes
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Walby v. The King, 2023 TCC 164
...Berg v. R, 2014 FCA 25 [Berg]. [11] Ibid at para 28. [12] Ibid at para 29. [13] Herring, supra note 5 at para 234. [14] Crane v. The King, 2022 TCC 115 at para 39 [Crane]. [15] Herring, supra note 5 at para 117 considering Mariano, supra note 1 at para 18. [16] Symes v. The Queen, [1993] 4 ......
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Ontario Judge's Tax Shelter Donation Claim Fails In Tax Court - Crane v. The King, 2022 TCC 115 (CanLII)
...or indirectly control. The donation tax credit claimed is matched to the inflated value. Others, as in the case of Crane v. The King, 2022 TCC 115 (CanLII) (Crane), are more complicated and a leveraged donation is used to inflate the actual amount donated. This is achieved by the use of wha......
1 cases
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Walby v. The King, 2023 TCC 164
...Berg v. R, 2014 FCA 25 [Berg]. [11] Ibid at para 28. [12] Ibid at para 29. [13] Herring, supra note 5 at para 234. [14] Crane v. The King, 2022 TCC 115 at para 39 [Crane]. [15] Herring, supra note 5 at para 117 considering Mariano, supra note 1 at para 18. [16] Symes v. The Queen, [1993] 4 ......
1 firm's commentaries
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Ontario Judge's Tax Shelter Donation Claim Fails In Tax Court - Crane v. The King, 2022 TCC 115 (CanLII)
...or indirectly control. The donation tax credit claimed is matched to the inflated value. Others, as in the case of Crane v. The King, 2022 TCC 115 (CanLII) (Crane), are more complicated and a leveraged donation is used to inflate the actual amount donated. This is achieved by the use of wha......