De Vries v The Queen, 2018 TCC 166

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2018 TCC 166
Date20 August 2018
    • 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
  • Elegant Development Inc. v. The Queen, 2022 TCC 97
    • Canada
    • Tax Court (Canada)
    • August 31, 2022
    ...paragraph 34. [2] Ibid, at paragraphs 34-35. [3] 3087-8847 Québec Inc. v R, 2007 TCC 302 at paragraph 47. [4] De Vries v The Queen, 2018 TCC 166, at paragraph 65, in obiter: a forgiveness that occurred after the RTP was issued had no impact on the debtor’s obligation concerning ......
  • De Vries v. Canada Revenue Agency,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • March 24, 2021
    ...I should specify that my conclusion in this connection is not altered by a reading of De Vries v. Canada, 2018 TCC 166, the decision by which the TCC set aside the Capital Dividends Assessment. The plaintiff’s pursuit of this litigation did not have the effect of postponing the two y......
2 cases
  • Elegant Development Inc. v. The Queen, 2022 TCC 97
    • Canada
    • Tax Court (Canada)
    • August 31, 2022
    ...paragraph 34. [2] Ibid, at paragraphs 34-35. [3] 3087-8847 Québec Inc. v R, 2007 TCC 302 at paragraph 47. [4] De Vries v The Queen, 2018 TCC 166, at paragraph 65, in obiter: a forgiveness that occurred after the RTP was issued had no impact on the debtor’s obligation concerning ......
  • De Vries v. Canada Revenue Agency,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • March 24, 2021
    ...I should specify that my conclusion in this connection is not altered by a reading of De Vries v. Canada, 2018 TCC 166, the decision by which the TCC set aside the Capital Dividends Assessment. The plaintiff’s pursuit of this litigation did not have the effect of postponing the two y......

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