Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Tax Court Decision on Canada Child Benefits Entitlement
Tax Court Reassesses Liability Based on Fair Market Value
Tax Court Grants Relief from Implied Undertaking Rule
Tax Court Relieves Respondent From Implied Undertaking Rule
In this tax appeal, the Tax Court allowed the respondent to use discovery evidence obtained in another case for their arguments. This decision balances fairness and practicality by considering the broader interests of justice over potential prejudice.
Claimants Win Appeal Against Income Tax Assessments Based on Property Transfers
In this case, two individuals challenged income tax assessments made against them due to property transfers from a family member with outstanding tax liabilities. They argued they provided consideration for these transfers. After reviewing evidence, the Tax Court of Canada allowed their appeals based on fair market value considerations and reassessed their underlying tax liability.
Tax Court Rules on Multiple Statute-Barred Reassessments
Tax Court Strikes Procedural Fairness Claims From Appeal
Tax Court of Canada Rules on Deductibility of Business Expenses
Federal Court Upholds Revised Tax Rate for PILTs
Federal Court Lacks Jurisdiction to Review Nil Tax Assessment
The Federal Court dismissed an application challenging a nil tax assessment following a Canadian Human Rights Tribunal award, citing lack of jurisdiction under the Income Tax Act and Federal Courts Act.