Kau v. The Queen, 2018 TCC 156
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2018 TCC 156 |
| Date | 31 July 2018 |
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6 practice notes
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3792391 Canada Inc. v. The King, 2023 TCC 37
...as evidence that Sebastiana Trimarchi lived in Canada, Counsel for the Respondent referred to this Court’s decision in Kau v R, 2018 TCC 156 at paras 20-22. In that decision, Justice Russell found that statements as to residency can be wrong, intentionally or not, and should not unco......
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Section 116: A Purchaser's Liability In A Real Estate Transaction When Buying From A Potential Non-resident
...non-resident does not disclose their non-residency. The single case heard by the Tax Court of Canada on this issue was in Kau v. The Queen 2018 TCC 156. In Kau, the purchaser acquired a Toronto condominium unit. The purchaser knew that the vendor did not live in the condo and that it was an......
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Section 116: A Purchaser's Liability In A Real Estate Transaction When Buying From A Potential Non-resident
...non-resident does not disclose their non-residency. The single case heard by the Tax Court of Canada on this issue was in Kau v. The Queen 2018 TCC 156. In Kau, the purchaser acquired a Toronto condominium unit. The purchaser knew that the vendor did not live in the condo and that it was an......
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Tenants Beware: The Risks Of Landlord Tax Liabilities
...the Court maintained was not sufficient for the Appellant to rely on for determining the residency status of Trimarchi. Citing Kau v R, 2018 TCC 156, the Court stated that such a statement as to residency is not conclusive, intentionally or not, and should not be unconditionally accepted wh......
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1 cases
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3792391 Canada Inc. v. The King, 2023 TCC 37
...as evidence that Sebastiana Trimarchi lived in Canada, Counsel for the Respondent referred to this Court’s decision in Kau v R, 2018 TCC 156 at paras 20-22. In that decision, Justice Russell found that statements as to residency can be wrong, intentionally or not, and should not unco......
5 firm's commentaries
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Section 116: A Purchaser's Liability In A Real Estate Transaction When Buying From A Potential Non-resident
...non-resident does not disclose their non-residency. The single case heard by the Tax Court of Canada on this issue was in Kau v. The Queen 2018 TCC 156. In Kau, the purchaser acquired a Toronto condominium unit. The purchaser knew that the vendor did not live in the condo and that it was an......
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Section 116: A Purchaser's Liability In A Real Estate Transaction When Buying From A Potential Non-resident
...non-resident does not disclose their non-residency. The single case heard by the Tax Court of Canada on this issue was in Kau v. The Queen 2018 TCC 156. In Kau, the purchaser acquired a Toronto condominium unit. The purchaser knew that the vendor did not live in the condo and that it was an......
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Ontario and Toronto Land Transfer Tax Update 2018
...articles of incorporation. Although it arose in a different context, the recent judgment of the Tax Court in the case of Kau v The Queen, 2018 TCC 156, is instructive on this issue. bennettjones.com Craig Garbe 416.777.7452 garbec@bennettjones.com Jane Helmstadter 416.777.7470 helmstadterj@......
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Tenants Beware: The Risks Of Landlord Tax Liabilities
...the Court maintained was not sufficient for the Appellant to rely on for determining the residency status of Trimarchi. Citing Kau v R, 2018 TCC 156, the Court stated that such a statement as to residency is not conclusive, intentionally or not, and should not be unconditionally accepted wh......
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