Tax Court of Canada case law
Judgments from the Tax Court of Canada with a plain-English summary, the legal holding and frequently asked questions. The original content is public and official; the summaries and analysis are produced by VadeLab's technology.
Tax Court Orders More Details on Financial Advisory Services
Claimant Loses Appeal on Rent Subsidy Eligibility
A tenant appealed a decision denying their eligibility for a rent subsidy because they signed a new lease after the required date. The court acknowledged the unfairness of the situation but ruled against the tenant based on strict adherence to legislative deadlines.
Tax Court Rejects Deductibility of Employment Expenses
Tax Court Dismisses Appeal on Employment Expense Deductions
A worker challenged a tax decision denying deductions for work-related expenses such as lodging, hydro, internet, and vehicle mileage. The Tax Court of Canada ruled against the worker, stating that these costs are not deductible unless explicitly allowed by law and confirmed on a a person form.
Tax Court Awards Additional Business Expenses in Four-Year Appeal
In this case, a a person appealed against the disallowance of certain business expenses over four tax years. The Tax Court of Canada reviewed the evidence and determined that the a person was entitled to additional business expenses for those years.
Tax Court Allows Additional Business Expenses Appeal
Taxpayer’s Appeal Struck Out Over Donation Program Participation
A taxpayer who participated in a donation a person lost their appeal because they could not prove genuine charitable intent. The court ruled that without this intent, the reassessment was valid.
Taxpayer Loses Appeal for Repeatedly Making Stale Arguments
Tax Court Rules on Employment Expense Claims
In this case, a car salesman challenged the Canada a person Agency's denial of employment and rental expense deductions for his tax returns from 2017 and 2018. The Tax Court partially agreed with him, allowing some claims but denying others.
Tax Court Allows Appeal, Denies Most Employment Expenses
Tax Court Dismisses Appeal on Business Plan Deduction
The Tax Court dismissed an appeal where the claimant tried to deduct money spent on a a person from their taxes. The judge said this deduction wasn't allowed because it didn’t have real business value.
Tax Court Rejects Student Loan Remittance as Taxable Income
The Tax Court ruled in favour of an appellant who challenged a reassessment by the a person regarding a a person loan remittance. The court determined that the amount was not taxable income as it did not qualify as a bursary under the Income Tax Act.
Tax Court Rules Student Loan Remittance Not Taxable Income
Tax Deduction Appeal Dismissed Due to Lack of Credible Evidence
Tax Court Orders Respondent to Provide Fuller Discovery Answers
In a Tax Court of Canada case, the claimant requested more detailed responses from the respondent during a person. The judge ordered the respondent to provide fuller answers for some questions but not all.
Taxpayer Wins Right to More Complete Discovery Answers in Tax Court Case
Tax Court Orders New Discovery Representative for Claimant
Taxpayer Ordered to Replace Discovery Nominee in Tax Appeal
In this tax case, the claimant wanted to reclassify certain expenses from capital to a person for tax purposes. The respondent requested further discovery but was only partially successful in getting the court to order a replacement a person who could better explain the expense reclassification process and internal review methods used by the claimant.
Claimant Wins Real Property Disposition Appeal in Tax Court
The claimant won their appeal regarding a person property dispositions. The court ruled that changes from capital properties to inventory triggered deemed dispositions, impacting how proceeds were classified for tax purposes.