Herring v. The Queen, 2022 TCC 41
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 41 |
| Date | 31 March 2022 |
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4 practice notes
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Introduction To Canada Tax System ' Inventory And Capital Property
...property beyond capital and inventory.3 This commentary from the Federal Court of Appeal was recently discussed in Herring v. The Queen, 2022 TCC 41. In a very general way, and subject to exceptions, the importance of characterizing capital gain or loss is that capital gains or losses are i......
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Crane v. The King, 2022 TCC 115
...Tax Court of Canada Rules (General Procedure) also involving alleged gifts to Banyan. The taxpayers in those appeals, Herring v The Queen, 2022 TCC 41 [Herring], failed to persuade this Court that they had made any charitable gifts to Banyan. [3] The Appellant contends that his facts are di......
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Walby v. The King, 2023 TCC 164
...[3] Mariano, supra note 1 at paras 36-38. [4] Maréchaux v. The Queen, 2009 TCC 587 [Maréchaux]. [5] Herring v. The Queen, 2022 TCC 41 at paras 124-125 [Herring]. [6] Mariano, supra note 1 at para 48. [7] Ibid at para 41. [8] Ibid at para 41. [9] Ibid at para 45. [10] Berg v. R, 20......
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Ontario Judge's Tax Shelter Donation Claim Fails In Tax Court - Crane v. The King, 2022 TCC 115 (CanLII)
...tax shelter, was valid, despite the mechanics of the shelter being ruled illegitimate in the preceding lead case of Herring v. The Queen, 2022 TCC 41 (CanLII) The judge received a charitable donation tax receipt for $100,000 that resulted in a tax reduction of $46,409. This was accomplished......
2 cases
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Crane v. The King, 2022 TCC 115
...Tax Court of Canada Rules (General Procedure) also involving alleged gifts to Banyan. The taxpayers in those appeals, Herring v The Queen, 2022 TCC 41 [Herring], failed to persuade this Court that they had made any charitable gifts to Banyan. [3] The Appellant contends that his facts are di......
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Walby v. The King, 2023 TCC 164
...[3] Mariano, supra note 1 at paras 36-38. [4] Maréchaux v. The Queen, 2009 TCC 587 [Maréchaux]. [5] Herring v. The Queen, 2022 TCC 41 at paras 124-125 [Herring]. [6] Mariano, supra note 1 at para 48. [7] Ibid at para 41. [8] Ibid at para 41. [9] Ibid at para 45. [10] Berg v. R, 20......
2 firm's commentaries
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Introduction To Canada Tax System ' Inventory And Capital Property
...property beyond capital and inventory.3 This commentary from the Federal Court of Appeal was recently discussed in Herring v. The Queen, 2022 TCC 41. In a very general way, and subject to exceptions, the importance of characterizing capital gain or loss is that capital gains or losses are i......
-
Ontario Judge's Tax Shelter Donation Claim Fails In Tax Court - Crane v. The King, 2022 TCC 115 (CanLII)
...tax shelter, was valid, despite the mechanics of the shelter being ruled illegitimate in the preceding lead case of Herring v. The Queen, 2022 TCC 41 (CanLII) The judge received a charitable donation tax receipt for $100,000 that resulted in a tax reduction of $46,409. This was accomplished......