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Category
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Case
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Acquisition of Control S. 256(9)
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La Survivance FCA
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Assumptions in Tax Ligitation
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Anchor Pointe FCA
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Attribution Rules
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Howson TCC
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Lipson FCA
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| Bookkeeping AND Gross Negligence Penalties |
Continental Steel Ltd. 1999 CanLII 102 (TCC) |
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Caregiver as employee or self?
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Carola v. M.N.R., 2008 TCC 508
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Charitable Donations
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McPherson TCC
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Change in Use
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Evans v Her Majesty the Queen 2008 TCC 310
Deemed disposition on change in use - built structure /claimed CCA/stopped business rent charged/used by sons business/didn't become part of principal residence S. 13(7)(a) applies, no election possible under S.45(3) to pospone deemed disposition
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Child Care
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Labrecque 2007 TCC
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CCTB 50/50 parenting
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McLaughlin 2009 TCC 300
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Contingent Liabilities
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Baxter FCA
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GMAC TCC
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McLarty FCA
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Control
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Avotus TCC
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Perfect Fry TCC
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Sedona Networks FCA
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CPP / age 60 / self employed
Current vs Capital expenditures
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Michael J Reid 2008 TCC 421 2008 CCI 421
Atco Electric 2007 TCC
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Roger S. Lewin 2008 TCC 618 - great listing of other cases
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Disability
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Cook v The Queen 2008 TCC 458
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Rene Corbett and The Queen 2008 TCC499
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Doubtful Accounts
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Cloverdale Paint TCC
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Employee Benefits
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Adler 2007 TCC Parking (Telus Employees - 2 won / rest lost)
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EB: Boarding School rent
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Appleby College Oakville ON 2008 TCC 523
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Employee Deductible Expenses
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Nisker TCC
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Employee or self-employed?
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4456735 Manitoba Ltd. o/a National Home Cleaning Services TCC great discussion on criteria for insurable earnings
3142774 Nova Scotia Limited v MNR 2013 TCC129 CanLII
See references to other cases included in the commentary -
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Fairness
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Dobson Estate 2007 FC
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Gjernes 2007 FC
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McLeod - tragic case - 1999 Dtr serious/dies/ 2nd Dtr serious/ /critical marriage breaks down / serious car accident / psychiatric / suicide Estate 2003/2004 fairness allowed
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Farm losses
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Moldowan SCC 1977 (See IT322)
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| Fiduciary Duty |
Galambos vs Perez SCC 2009 No 48
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FX
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CCLI FCA
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Inco/Imperial SCC
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Saskferco Products TCC
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Tembec TCC
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GAAR
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Grant FCA
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Lipson 2006 TCC Lipson 2007 FCA Lipson 2008 SCC Apr 24/08
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MacKay TCC
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McMullen TCC
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MIL TCC/FCA
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Hobby or Business/Property income or Loss Deductibility
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Stewart [2002] 2 SCR 645 (SCC)
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Kaegi 2008 TCC 566 (music)
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Graham 2008 TCC 580 (music)
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Home Office / B&B %
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Denis 2007TCC656
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Loss on securities - is it considered Income vs Capital?
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Ellis 2007 DTC 996 TCC
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Leng TCC
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1338644 Ontario Limited 2008 TCC 350
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Empire Paving Limited 2008 TCC 355
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Johns-Manville Canada Inc. 85 DTC 5373 (SCC)
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B.W. Strassburger Limited 2004 TCC 614
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Joint Accounts
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Pecore v. Pecore, 2004 CanLII 5047
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Pecore v. Pecore, 2005 CanLII 31576
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Pecore v. Pecore, 2007 SCC 17
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Michael Pecore v. Paula Pecore and Shawn Pecore, 2006 CanLII 17580
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Madsen Estate v. Saylor, 2007 SCC 18
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Patricia Ann Brooks, Estate Trustee v. Mary Elizabeth Saylor and William Anthony Madsen, 2006 CanLII 17581
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Incorporation Service Income S. 56(4)
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Boutilier TCC
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International Transfer Pricing
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GlaxoSmithKline Inc. (Glaxo Canada), 2008 TCC 324
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Joint Bank Accounts / Probate / Estate
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Wilson v. Conway, 2006 BCSC 1129
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Wilson v. Conway, 2007 BCCA 76
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LCT
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Ford Credit FCA
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Inco TCC
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Lifetime Capital Gains Exemption
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Reilly Estate 2007 - TCC
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Medical Expenses
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Hoare 2007 DTC 992 TCC
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Norton 2008 2008 TCC 29 Appeal Allowed not posted on Canlii yet
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Breger v. R 2007 case that prompted revisions to S. 118.2(2)(n) and the addition of Reg 5701 in 2008
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Chevalier 2008 TCC 11
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David Homa 2008 TCC 113
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Bartlett v 2008 TCC 494
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Henricks v 2008 TCC497 hardwood floors appeal dismissed
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Net Worth Assessments
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Deschenes 2009 DTC 1013
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Deschenes 1999 TCC 175
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Partnership Allocations / Section 103
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PennWest (FCA
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Xco (FCA)
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Penalties and Statute Barred Periods / Misrepresentation
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Biros 2007 DTC 1014 TCC
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McKellar 2007 DTC 1007 TCC
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Ridge Run Developments 2007 TCC 68 TCC
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Personal Services Business
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Hughes & Co. Holdings Ltd. v Min of NR 1994
CTC 170, 94 DTC 6511 (Fed TD)
(CRA has relied on Hughes)
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489599 BC Ltd. v R
2008TCC 332
2008 DTC (TCC General Procedure)
Comprehensive reivew of case law including Criminal Code goes against Hughes
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Procedural Matters
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Interior Credit FCA
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Provincial residence
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Mandrusiak/Waring BCSC
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McKim TCC
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Persaud TCC
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Provincial Taxes
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Christie (SCC)
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Kingstreet (SCC)
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Reg 105
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Weyerhaeuser TCC
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REOP / Reasonable Expenses
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Dean TCC
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Nuytten 2007 TCC
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REOP / Reasonable Expenses / Capitalized costs
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Raghavan FCA
Dougherty v. The Queen 2008 TCC 436
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Residence
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Johnson TCC
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Laurin TCC
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Salt TCC
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S. 85
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Vachon TCC
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Supreme Court 2005 how to read the ITA
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Canada Trustco - textual, contextual and purposive how to read the Income Tax Act
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Supreme Court Cases
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Addison
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AYSA
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McLarty (S.C.C.)
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Redeemer
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Section 55
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Ottawa Air Cargo TCC
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Spousal Salary
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Madsen
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Support
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Gregory Gill 2008 TCC473
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Child support/Commencement Date Cases cited;
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Widmer v The Queen, [1995] T.C.J. No. 1115
Macburnie v The Queen, 95 DTC 686
Stephenson v The Queen, 2007 DTC 1608
Kovarik v The Queen, [2001] 2 CTC 2503
Soldera v MNR, 91 DTC 987
Thibaudeau et al, The Queen v, [1995] S.C.J. No. 42
Armstrong, John James, MNR v, 56 DTC 1044
Bégin v The Queen, 2005 DTC 949
Glazier v The Queen, [2003] T.C.J. No. 133
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Statute Barred
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Chafetz (Waiver - FCA)
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LJP Sales (152(4.3-FCA))
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Ridge Run Developments (TCC - 152 (4))
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Savard 2008 TCC 62 S. 152(4)(a)(i) CRA permitted to reassess after normal reassessment period
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Bigayan v. The Queen 2000 DTC 1619 (TCC) misrepresentation due to neglect carelessness or wilful default by taxpayer
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Boucher 2004 FCA 46 Evidence of more serious - not mere error
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Tax Shelter
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Baxter FCA
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Jevremovic/Maege FCA
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Tolhoek TCC
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Transfer of Know How
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TriPacific Gas FCA
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