Laliberté v. The Queen, 2018 TCC 186

JurisdictionFederal Jurisdiction (Canada)
Citation2018 TCC 186
CourtTax Court (Canada)
Date12 September 2018
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2 practice notes
  • Laliberté v. Canada, 2020 FCA 97
    • Canada
    • Court of Appeal (Canada)
    • May 29, 2020
    ...Soleil group and for a charity he founded and thus did not give rise to a shareholder benefit. In the decision under appeal, reported at 2018 TCC 186, the Tax Court of Canada (per Boyle, J.) largely disagreed. The Tax Court allowed the appeal in part and ordered that the appellant be reasse......
  • Jackman v. The Queen, 2022 TCC 73
    • Canada
    • Tax Court (Canada)
    • July 7, 2022
    ...might use the term in reference to boats very differently. [2] That is the approach I was required to take in Laliberté v HMQ, 2018 TCC 186, and that approach was upheld by the Federal Court of Appeal, 2020 FCA 97 at paragraph 56. ...
2 cases
  • Laliberté v. Canada, 2020 FCA 97
    • Canada
    • Court of Appeal (Canada)
    • May 29, 2020
    ...Soleil group and for a charity he founded and thus did not give rise to a shareholder benefit. In the decision under appeal, reported at 2018 TCC 186, the Tax Court of Canada (per Boyle, J.) largely disagreed. The Tax Court allowed the appeal in part and ordered that the appellant be reasse......
  • Jackman v. The Queen, 2022 TCC 73
    • Canada
    • Tax Court (Canada)
    • July 7, 2022
    ...might use the term in reference to boats very differently. [2] That is the approach I was required to take in Laliberté v HMQ, 2018 TCC 186, and that approach was upheld by the Federal Court of Appeal, 2020 FCA 97 at paragraph 56. ...

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