McCuaig Balkwill v. The Queen, 2018 TCC 99

JurisdictionFederal Jurisdiction (Canada)
Citation2018 TCC 99
CourtTax Court (Canada)
Date12 June 2018
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2 practice notes
  • Ebert v. The King, 2023 TCC 49
    • Canada
    • Tax Court (Canada)
    • April 18, 2023
    ...v. Canada Kelp Co., (1973) 39 DLR (3d) 617 (BCCA). [32] See Balla, supra note 29, ¶41. [33] See McCuaig Balkwill v. The Queen, 2018 TCC 99, ¶17 & 21. With respect to the third market mentioned above, Justice Boyle used the term charity auction. In these Appeals and Motions, th......
  • Carvest Properties Limited v. The Queen, 2021 TCC 21
    • Canada
    • Tax Court (Canada)
    • March 18, 2021
    ...[66] Appellant’s Written Submissions at para 133. [67] Nash, supra note 61 at para 37. [68] McCuaig Balkwill v the Queen, 2018 TCC 99 [69] Income Tax Act, RSC 1985, c 1 (5th Supp). [70] McCuaig, supra note 68 at para 25. [71] Ibid at para 19, citing Nash, supra note 61 at para 24. [7......
2 cases
  • Ebert v. The King, 2023 TCC 49
    • Canada
    • Tax Court (Canada)
    • April 18, 2023
    ...v. Canada Kelp Co., (1973) 39 DLR (3d) 617 (BCCA). [32] See Balla, supra note 29, ¶41. [33] See McCuaig Balkwill v. The Queen, 2018 TCC 99, ¶17 & 21. With respect to the third market mentioned above, Justice Boyle used the term charity auction. In these Appeals and Motions, th......
  • Carvest Properties Limited v. The Queen, 2021 TCC 21
    • Canada
    • Tax Court (Canada)
    • March 18, 2021
    ...[66] Appellant’s Written Submissions at para 133. [67] Nash, supra note 61 at para 37. [68] McCuaig Balkwill v the Queen, 2018 TCC 99 [69] Income Tax Act, RSC 1985, c 1 (5th Supp). [70] McCuaig, supra note 68 at para 25. [71] Ibid at para 19, citing Nash, supra note 61 at para 24. [7......

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