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 Rejects Motion to Quash Appeals Due to Incorrect Address
Tax Appeal Struck Due to Mootness in Tax Court
In a tax case before the Tax Court of Canada, the judge ruled that certain parts of an appellant's legal documents were struck down because they raised issues that had already been resolved. This means the a person's appeal could not proceed on those points.
Tax Court Rejects Request to Examine Maple Leafs Entity
The Tax Court of Canada dismissed a motion by the respondent seeking permission to examine a representative from a person for discovery purposes. The court ruled that the respondent did not meet the strict requirements set out in Rule 99(2) of the Tax Court Rules (General Procedure).
Tax Court Rejects Motion for Third-Party Discovery in NHL Player's Tax Case
Taxpayer Loses Appeal Over False Statements on Taxes
The Tax Court dismissed a a person's appeals regarding reassessments for their tax years from 2010 to 2012. The court found that the a person was liable for penalties because they knowingly or through wilful blindness made false statements about business and capital losses in their tax returns.
Tax Court Rejects Appeal on Transfer Pricing Adjustments
Tax Court Rejects Appeals Over Unreported Income Reassessments
Tax Court Rejects Appeal Over False Statements in Tax Returns
Tax Court Rejects Appeal on Transfer Pricing Adjustments
Tax Court Upholds Reassessments Using Net Worth Method
In this case, the Tax Court dismissed appeals by a corporation and its shareholder who challenged the Canada Revenue Agency’s reassessments based on net worth analysis of household expenses. The court upheld the reassessments, finding that the taxpayers did not provide sufficient evidence to disprove the Minister's assumptions or offer an alternative method for determining income.
Claimant Wins Appeal Against GST Assessment in Property Sale Case
Tax Court of Canada Rules on GST Status of Property Sale
Tax Court Orders Claimant to Answer Specific Questions on Non-Capital Losses
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.
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 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 Orders Striking of GLGI Donation Program Appeals
Tax Court Reduces GST Assessment Against Company Director
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.