Tax
Tax judgments from Canadian courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.
Tax Court Rejects Appeal on Transfer Pricing Adjustments
Tax Court of Canada Rules on GST Status of Property Sale
Claimant Wins Appeal Against GST Assessment in Property Sale Case
Tax Court Rules on Discovery for GAAR Appeal
In this case, the Tax Court ordered the appellant to answer detailed questions about transactions that may have involved tax avoidance. These answers are crucial for understanding whether the a person Anti-Avoidance Rule (GAAR) applies to the situation at hand.
Tax Court Orders Claimant to Answer Specific Questions on Non-Capital Losses
Director Not Liable Under Excise Tax Act
The Tax Court a person ruled that a director is not liable under section 323 of the Excise Tax Act if certain conditions are not met, reducing an assessed amount and referring it back to the Minister for reassessment.
Tax Court Orders Striking of GLGI Donation Program Appeals
Tax Court Reduces GST Assessment Against Company Director
Tax Court Orders GLGI Appeals Explained by April 24, 2026
The Tax Court has ordered a person involved in the a person (a person) program to explain why their appeals should not be struck for abusing court processes. This decision aims to prevent further unnecessary litigation on issues that have already been decided against them.
Tax Court Dismisses Appeal Over Rental Property Rebate Denial
The Tax Court dismissed an appeal where the claimant sought to overturn a denial of the New Residential Rental Property Rebate. The court ruled that the property did not meet the requirement of having at least one year of continuous tenancy as the primary residence for tenants from its first use.
Tax Court Rejects Appeal for New Residential Rental Property Rebate
Federal Court of Appeal rejects registered Indian's challenge to Income Tax Act
Tax Appeal Dismissed for Lack of Jurisdiction
Tax Court Upholds Assessment for Unreported Income and Capital Gains
In this tax case, the Tax Court of Canada upheld the a person's assessment for unreported income and capital gains. The taxpayer lost their appeal, and the court also ordered them to pay costs to the a person.
Taxpayer Loses Appeal, Crown Gets $25,000 in Costs
Federal Court Rejects Taxpayer's VDP Relief Claim
GST/HST New Residential Rental Property Rebate Appeal Dismissed
The claimant's appeal for a GST/HST New Residential Rental Property Rebate was dismissed by the Tax Court of Canada because the application was filed more than two years after acquiring the property. The court ruled that subsection 296(2.1) of the ETA did not apply to extend the filing period.
Late GST/HST Rebate Application Rejected by Tax Court of Canada
Tax Court Grants Motion for Discovery Answers and Document Production
Claimant Ordered to Provide Discovery in Tax Appeal
The Tax Court ordered the person appealing a tax decision (the claimant) to answer certain questions and produce specific documents as part of an examination process called 'discovery'. This helps both sides understand a person other's case better before trial.