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.
Allowed in Part
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.
Allowed
Tax Court Reassesses Liability Based on Fair Market Value
Allowed in Part
Tax Court Grants Relief from Implied Undertaking Rule
Allowed in Part
Tax Court Rules on Multiple Statute-Barred Reassessments
Struck Out
Tax Court Strikes Procedural Fairness Claims From Appeal
Allowed
Tax Court of Canada Rules on Deductibility of Business Expenses
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