Key Takeaway The Tax Court finds no source of income in a case involving a taxpayer claiming “rental losses” over a few years. Although the properties were clearly investment properties, the taxpayer did not act in a business-like manner to show that rental is a source of income. Tax practitioners must be wary of rental […]
Ross v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-11-01 Neutral citation 2018 TCC 215 File numbers 2017-3232(IT)I Judges and Taxing Officers Randall S. Bocock Subjects Income Tax Act Docket: 2017-3232(IT)I BETWEEN: LEWIS IRA ROSS, Appellant, and HER MAJESTY THE QUEEN, Respondent. Appeal heard on October 3, 2018, at Yarmouth, Nova
Gaudette v. The Queen [NOTE: TRANSLATED USING GOOGLE, MAY NOT BE FULLY ACCURATE] Database – Court (s) Judgments of the Tax Court of Canada Dated 2018-10-30 Neutral reference 2018 TCC 208 File number 2017-961 (IT) I Judges and Taxing Officers Real Favreau Topics Income Tax Act Folder: 2017-961 (IT) I ENTER : MARTHE GAUDETTE, appellant and
Hustak v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-10-24 Neutral citation 2018 TCC 199 File numbers 2017-1119(IT)I Judges and Taxing Officers Réal Favreau Subjects Income Tax Act Docket: 2017-1119(IT)I BETWEEN: JOHN HUSTAK, Appellant, and HER MAJESTY THE QUEEN, Respondent. Appeal heard on May 2, 2018, at Hamilton, Ontario. Before: The Honourable
Lawyers’ Professional Indemnity Company v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-09-26 Neutral citation 2018 TCC 194 File numbers 2016-1437(IT)G Judges and Taxing Officers Steven K. D’Arcy Subjects Income Tax Act Docket: 2016-1437(IT)G BETWEEN: LAWYERS’ PROFESSIONAL INDEMNITY COMPANY, Appellant, and HER MAJESTY THE QUEEN, Respondent. Appeal heard on March 12
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Cameco Corporation v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-09-26 Neutral citation 2018 TCC 195 File numbers 2009-2430(IT)G Judges and Taxing Officers John R. Owen Subjects Income Tax Act Dockets: 2009-2430(IT)G 2014-3075(IT)G 2015-1307(IT)G BETWEEN: CAMECO CORPORATION, Appellant, and HER MAJESTY THE QUEEN, Respondent. Appeals heard on October 5, 2016, October 17 to 21, 2016, October 24 to 28, 2016, November 7
Atlantic Packaging Products Ltd. v. The Queen (2018 TCC 183) Court (s) Database Tax Court of Canada Judgments Date 2018-09-07 Neutral citation 2018 TCC 183 File numbers 2015-4074(IT)G Judges and Taxing Officers David E. Graham Subjects Income Tax Act Docket: 2015-4074(IT)G BETWEEN: ATLANTIC PACKAGING PRODUCTS LTD./ ATLANTIC PRODUITS D’EMBALLAGE LTÉE., Appellant, and HER MAJESTY THE
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Headnote Legislation cited Income Tax Act, RSC 1985, c 1 (5th Supp) Decisions cited Venne v. Canada, [1984] CTC 223, [1984] CarswellNat 210, [1984] FCJ No 314 (QL), 84 DTC 6247 ABDULRASHEED ISAH, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Russell J. Introduction: [1] In this matter the Appellant Abdulrasheed
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
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