Laplante c. The Queen Database – Court (s) Judgments of the Tax Court of Canada Dated 2017-06-23 Neutral reference 2017 TCC 118 File number 2015-349 (IT) G Judges and Taxing Officers Sylvain Ouimet Topics Income Tax Act Folder: 2015-349 (IT) G ENTER : DANIEL LAPLANTE , appellant, and HER MAJESTY THE QUEEN, respondente. Appeal heard on December […]
Laplante v. The Queen 2017 TCC 118 (English Translation) Read More »
Attorney General of Canada Appellant v. Fairmont Hotels Inc., FHIW Hotel Investments (Canada) Inc. and FHIS Hotel Investments (Canada) Inc. Respondents Indexed as: Canada (Attorney General) v. Fairmont Hotels Inc. 2016 SCC 56 File No.: 36606. 2016: May 18; 2016: December 9. Present: McLachlin C.J. and Abella, Cromwell, Moldaver, Karakatsanis, Wagner, Gascon, Côté and Brown JJ. on appeal from the court of
Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 Read More »
Her Majesty The Queen Appellant/Respondent on cross-appeal and GlaxoSmithKline Inc. Respondent/Appellant on cross-appeal Coram: McLachlin C.J. and Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ. Reasons for Judgment: (paras. 1 to 77) Rothstein J. (McLachlin C.J. and Deschamps, Abella, Cromwell, Moldaver and Karakatsanis JJ. concurring) Present: McLachlin C.J. and Deschamps, Abella, Rothstein, Cromwell, Moldaver and Karakatsanis JJ. on appeal
Citation: Fundy Settlement v. Canada, 2012 SCC 14, [2012] 1 S.C.R. 520 Date: 20120412 Docket: 34056, 34057 Summary Taxation — Income tax — Trusts — Residence — Trusts held by corporation resident in Barbados — Beneficiaries of trusts resident in Canada — Central management and control of trusts carried out by main trust beneficiaries in Canada — Trustee seeking return
Date:19990125 Docket: A-684-94 CORAM: STONE J.A. McDONALD J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant -and- EDWIN J. BYRAM Respondent REASONS FOR JUDGMENT McDONALD J.A. [1] The issue to be decided in this case is whether a taxpayer can claim an allowable capital loss pursuant to subparagraph