Kueviakoe v. Canada, 2021 FCA 64

JurisdictionFederal Jurisdiction (Canada)
CourtCourt of Appeal (Canada)
Citation2021 FCA 64
Date26 March 2021
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
2 practice notes
  • Parker v. The King, 2023 TCC 83
    • Canada
    • Tax Court (Canada)
    • 8 Junio 2023
    ...c. R, 2012 TCC 391 ; 9228-2987 Québec Inc c. La Reine, 2019 TCC 281 ; Guobadia v. R, 2016 TCC 182 . [65] Kueviakoe v. Canada, 2021 FCA 64 [Kueviakoe]; Castro v. R, 2015 FCA 225 . [66] Sowah v. The Queen, 2013 TCC 297 at para 19, aff'd 2015 FCA 103 ; Bope v. The Queen, 2015......
  • Ramroop v. The King, 2024 TCC 39
    • Canada
    • Tax Court (Canada)
    • 26 Marzo 2024
    ...of gifts on which a taxpayer can claim a tax credit under subsection 118.1(3), as confirmed by the Federal Court of Appeal in Kueviakoe, 2021 FCA 64. [37] Accordingly, the fact that the Mega Church receipt does not comply with subsection 3501(1) of the Income Tax Regulations is dispositive ......
1 cases
  • Parker v. The King, 2023 TCC 83
    • Canada
    • Tax Court (Canada)
    • 8 Junio 2023
    ...c. R, 2012 TCC 391 ; 9228-2987 Québec Inc c. La Reine, 2019 TCC 281 ; Guobadia v. R, 2016 TCC 182 . [65] Kueviakoe v. Canada, 2021 FCA 64 [Kueviakoe]; Castro v. R, 2015 FCA 225 . [66] Sowah v. The Queen, 2013 TCC 297 at para 19, aff'd 2015 FCA 103 ; Bope v. The Queen, 2015......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT