Damis Properties Inc. v. The Queen, 2021 TCC 24
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Citation | 2021 TCC 24 |
Date | 24 March 2021 |
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11 practice notes
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Hammoud v. The King, 2023 TCC 55
...of Canada on the same issue are the decisions of Justice Owen in Morrison v The Queen, 2018 TCC 220 and Damis Properties Inc. v The Queen, 2021 TCC 24. [3] In Ont. Human Rights Comm. v Simpsons-Sears, [1985] 2 SCR 536, the Supreme Court of Canada confirmed the well-settled rule in civil cas......
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Canada (The King) v. MICROBJO PROPERTIES INC., 2023 FCA 157
...NOËL C.J. INTRODUCTION [1] The Crown appeals from decisions rendered by the Tax Court of Canada per Owen J. (the Tax Court) (cited as 2021 TCC 24) vacating, on the basis of a single set of reasons, the assessments issued by the Minister of National Revenue (the Minister) against each o......
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Highlights Of Draft Tax Legislation To Implement Certain Budget 2021 Measures
...3. See Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24. 4. For commentary on this measure, see "Highlights of Canada's 2019 federal The content of this article is intended to provide a general guide to the subject matter. Specialist advice sh......
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Highlights Of Draft Tax Legislation To Implement Certain Budget 2021 Measures
...3. See Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24. 4. For commentary on this measure, see "Highlights of Canada's 2019 federal The content of this article is intended to provide a general guide to the subject matter. Specialist advice sh......
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2 cases
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Hammoud v. The King, 2023 TCC 55
...of Canada on the same issue are the decisions of Justice Owen in Morrison v The Queen, 2018 TCC 220 and Damis Properties Inc. v The Queen, 2021 TCC 24. [3] In Ont. Human Rights Comm. v Simpsons-Sears, [1985] 2 SCR 536, the Supreme Court of Canada confirmed the well-settled rule in civil cas......
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Canada (The King) v. MICROBJO PROPERTIES INC., 2023 FCA 157
...NOËL C.J. INTRODUCTION [1] The Crown appeals from decisions rendered by the Tax Court of Canada per Owen J. (the Tax Court) (cited as 2021 TCC 24) vacating, on the basis of a single set of reasons, the assessments issued by the Minister of National Revenue (the Minister) against each o......
9 firm's commentaries
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Highlights Of Draft Tax Legislation To Implement Certain Budget 2021 Measures
...3. See Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24. 4. For commentary on this measure, see "Highlights of Canada's 2019 federal The content of this article is intended to provide a general guide to the subject matter. Specialist advice sh......
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Highlights Of Draft Tax Legislation To Implement Certain Budget 2021 Measures
...3. See Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24. 4. For commentary on this measure, see "Highlights of Canada's 2019 federal The content of this article is intended to provide a general guide to the subject matter. Specialist advice sh......
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Department Of Finance (Canada) Releases Significant Draft Tax Legislation
...to avoid the application of section 160 in court (see Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24 (currently under appeal)). The combination of the measures described below signals the government's clear focus on curbing section 160 avoid......
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Department Of Finance (Canada) Releases Significant Draft Tax Legislation
...to avoid the application of section 160 in court (see Eyeball Networks Inc. v. Canada, 2021 FCA 17 and Damis Properties Inc. v. The Queen, 2021 TCC 24 (currently under appeal)). The combination of the measures described below signals the government's clear focus on curbing section 160 avoid......
Request a trial to view additional results