Latest Tax Cases

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Recent Income Tax Court Decisions

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Seminal Supreme Court Cases

Taxes Cases & Case Summaries

Seminal Supreme Court Cases by Topic

1. Tax Avoidance

2. Residency of Trusts

3. Treaty Interpretation

Residency in Tax Treaties ​

4. Employment Income

Employee vs. independent Contractor

Fringe Benefits

5. Business Income

Reasonable Expectation of Profit

Tenant Inducement Payments

Deduction of Hobby Farming Losses

5. Business Income (Cont'd)

Receivable and Holdbacks

Royalties

Blended Interest and Principal Payments | Converting Interest Income into Capital Gains

Entertainment Expenses

Personal vs. Business Expenses

Deduction of fines, penalties or statutory levies from income

Absolute vs. Contingent Liability

Foreign Exchange Loss

Inventory vs. Capital Property

Legal Test for Interest Deductibility

Interest Deductibility - Direct Link Test

Interest Deductibility - Filling in the Hole

Interest Deductibility - Original Property Replaced: Tracing Principle

5. Business Income (Cont'd)

Income vs. Capital

Peripheral land

Capital Gains

Including Assigned Liabilities as Part of Proceeds of Disposition

6. Transfer Pricing

7. Other

Rectification to Avoid Adverse Tax Consequences

Attribution on Discretionary Dividends

Qualifying vs. Unqualifying Amalgamations

8. Statutory Interpretation

Transactions Without Bona Fide Business Purpose

Sham

9. Meaning of Control

10. Existance of a Valid Partnership

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