Latest Tax Cases
Stay up to date with the latest tax cases. Read our summary and analysis.
Quick Research Dashboard
Recent Income Tax Court Decisions
Filter Cases
Seminal Supreme Court Cases
Taxes Cases & Case Summaries
- Category: Case Law (Tax Cases)
Date: 20190110 Citation: 2019 FCA 7 CORAM: GAUTHIER J.A. STRATAS J.A. NEAR J.A. BETWEEN: LUIS REYES Appellant And HER MAJESTY THE QUEEN Respondent Hearing held by
- ITA Sections: 56, 56(1), Treaty Article 17
- Topics: Pension Income - Foreign
- Category: Tax Case Summaries
FACTS Jobin owned shares in Groupe AST (assume FMV = $13 million and ACB = $nil). He received an offer for his shares from a
- Category: Case Law (Tax Cases)
2763478 Canada Inc. v. Canada Summary Click here for our summary of this case. Court (s) Database Federal Court of Appeal Decisions Date 2018-11-15 Neutral
- Category: Tax Case Summaries
Overturning the Tax Court of Canada’s (Tax Court) decision, the Federal Court of Appeal (FCA) ruled in 594710 British Columbia Ltd that GAAR is applicable in a
- Topics: Loss Utilization
- Category: Tax Case Summaries
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
- Court: Tax Court of Canada (TCC)
- ITA Sections: 9
- Category: Tax Case Summaries
Key Takeaway The decision in Laplante highlights a major pitfall that tax practitioners should be mindful of when advising clients on structures to multiply the
- ITA Sections: 104, 104(13), 104(24), 110.6, 110.6(2.1)
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- Topics: Spousal support
- Category: Case Law (Tax Cases)
Dicks v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-10-31 Neutral citation 2018 TCC 197 File numbers 2017-3737(IT)I Judges and Taxing
- Topics: Spousal support
- Category: Case Law (Tax Cases)
Gaudette v. The Queen [NOTE: TRANSLATED USING GOOGLE, MAY NOT BE FULLY ACCURATE] Database – Court (s) Judgments of the Tax Court of Canada Dated
- Court: Tax Court of Canada (TCC)
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- ITA Sections: 9
- Topics: Rental losses
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- ITA Sections: 149, 149(1), 149(1)(d.5)
- Topics: Tax exempt persons
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- Topics: Transfer Pricing
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- Topics: Section 85(1) Rollover
- Category: Case Law (Tax Cases)
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
- Court: Tax Court of Canada (TCC)
- Category: Case Law (Tax Cases)
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)
- Court: Tax Court of Canada (TCC)
- Topics: Lifetime capital gains exemption
- Category: Case Law (Tax Cases)
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
- Topics: Rectification, Retroactive tax planning
- Category: Case Law (Tax Cases)
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
- Topics: Transfer Pricing
- Category: Case Law (Tax Cases)
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
- Topics: Estates, Non-Resident Trusts, Residence, Residence of a Trust, Trusts
- Category: Case Law (Tax Cases)
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.
- ITA Sections: 40, 40(2), 40(2)(g)(ii), 50, 50(1)
- Topics: Bad Debt Loss
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
- MNR v. J. Colford Contracting Co. [1960] CTC 178 || 1960
- Minister of National Revenue v. Benaby Realties Limited, [1968] SCR 12 || 1967