Mazzaferro v. The Queen, 2019 TCC 147

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2019 TCC 147
Date08 July 2019
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1 practice notes
  • CaseNotes For October, 2019
    • Canada
    • Mondaq Canada
    • October 16, 2019
    ...broad scope and indeterminate addressees ultimately undermined the CRA's attempt to move forward in their audit. Mazzaferro v The Queen (2019 TCC 147)- by Jas Sangra This case is a good reminder that the subsection 15(2) shareholder loan rules extend beyond the shareholders themselves and t......
1 firm's commentaries
  • CaseNotes For October, 2019
    • Canada
    • Mondaq Canada
    • October 16, 2019
    ...broad scope and indeterminate addressees ultimately undermined the CRA's attempt to move forward in their audit. Mazzaferro v The Queen (2019 TCC 147)- by Jas Sangra This case is a good reminder that the subsection 15(2) shareholder loan rules extend beyond the shareholders themselves and t......

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