Kruger Incorporated v. The Queen, 2016 TCC 14
| Jurisdiction | Federal Jurisdiction (Canada) |
| Subject Matter | PRACTICE |
| Citation | 2016 TCC 14 |
| Court | Tax Court (Canada) |
| Date | 18 January 2016 |
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5 practice notes
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Bowker v. The Queen, 2022 TCC 43
...supra note 20 para 54. [28] CIT Group Securities (Canada) Inc. v. The Queen, 2017 TCC 86 at para 9 [CIT Group]. [29] Kruger Inc. v R., 2016 TCC 14 at para 18, rev’d on other grounds 2016 FCA 186 . [30] Promised Land, supra note 10 at para 8; LeRiche v R., 2012 TCC 19 at para 7 [LeRiche......
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Kruger Incorporée c. Canada,
...T.C.C. relied on this evidence to hold that the Crown was entitled to a measure of costs notwithstanding that the appeal was allowed in 2016 TCC 14 in support of the cost award in file A-195-16.The main issues were whether the appellant was authorized under the Act to use mark to market acc......
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Kruger Inc. v. Minister of National Revenue, 2016 FCA 186
...Inc. appealed. The Tax Court of Canada, in a decision cited as 2015 TCC 119 , allowed the appeal in part and, in a decision cited as 2016 TCC 14, awarded costs in favour of the Minister. The Court rejected Kruger Inc.'s use of "mark to market" accounting, and agreed with the Minister's con......
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Kruger: Appeal Allowed
Crown Awarded Costs
...changes were made to the assessment at issue? This unusual situation was considered by the Tax Court in Kruger Incorporated v. The Queen (2016 TCC 14). In the main appeal (2015 TCC 119, under appeal to the Federal Court of Appeal (A-296-15)), the Tax Court had allowed the taxpayer's appeal ......
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4 cases
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Bowker v. The Queen, 2022 TCC 43
...supra note 20 para 54. [28] CIT Group Securities (Canada) Inc. v. The Queen, 2017 TCC 86 at para 9 [CIT Group]. [29] Kruger Inc. v R., 2016 TCC 14 at para 18, rev’d on other grounds 2016 FCA 186 . [30] Promised Land, supra note 10 at para 8; LeRiche v R., 2012 TCC 19 at para 7 [LeRiche......
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Kruger Incorporée c. Canada,
...T.C.C. relied on this evidence to hold that the Crown was entitled to a measure of costs notwithstanding that the appeal was allowed in 2016 TCC 14 in support of the cost award in file A-195-16.The main issues were whether the appellant was authorized under the Act to use mark to market acc......
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Kruger Inc. v. Minister of National Revenue, 2016 FCA 186
...Inc. appealed. The Tax Court of Canada, in a decision cited as 2015 TCC 119 , allowed the appeal in part and, in a decision cited as 2016 TCC 14, awarded costs in favour of the Minister. The Court rejected Kruger Inc.'s use of "mark to market" accounting, and agreed with the Minister's con......
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Rio Tinto Alcan Inc. v. The Queen, 2016 TCC 258
...tax return with respect to the Novelis matter. [2] Invesco Canada Ltd. v. The Queen, 2015 TCC 92. [3] Kruger Incorporated v. The Queen, 2016 TCC 14. t;Times New Roman";"> The parties agree that it is well established that the Court enjoys broad discretionary power in awarding costs. Th......
1 firm's commentaries
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Kruger: Appeal Allowed
Crown Awarded Costs
...changes were made to the assessment at issue? This unusual situation was considered by the Tax Court in Kruger Incorporated v. The Queen (2016 TCC 14). In the main appeal (2015 TCC 119, under appeal to the Federal Court of Appeal (A-296-15)), the Tax Court had allowed the taxpayer's appeal ......