Reported Tax Cases
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| Sergio Chavez, Robin Wentzel o/a Habitat Enviroscaping & Property Maintenance v. The Minister of National Revenue, 2007-02-16, (T.C.C.) | Workers in landscaping and snow removal business held to be independent contractors rather than employees. |
| SmithKline Beecham Animal Health Inc. v. The Queen, [2002] 4 C.T.C. 93, 291 N.R. 113 (F.C.A.) | Application of CUP method under OECD Transfer Pricing Guidelines and compellability of third-party financial information at discovery. |
| SmithKline Beecham Animal Health Inc. v. The Queen, [2001] 2 C.T.C. 2086, 2001 D.T.C. 192 (T.C.C.), appeal dismissed [2002] 4 C.T.C. 93, 291 N.R. 113 (F.C.A.) | Scope of discovery under General Procedure Rules of Tax Court and no entitlement to seek work product of counsel at discovery. |
| SmithKline Beecham Animal Health Inc. v. The Queen, [2000] 2 C.T.C. 329 (F.C.A.), leave to appeal denied [2000] S.C.C.A. No. 170 | Applicability of subsec. 152(9) of the Income Tax Act to alternative pleading to support Part XIII tax. |
| Urbandale Realty Corp. v. M.N.R., [2000] 2 C.T.C. 250 (F.C.A.) | Computation of profit from land development business |
| SmithKline Beecham Animal Health Inc. v. The Queen, [2000] 1 C.T.C. 2552 (T.C.C.) | Applicability of subsec. 152 (9) of the Income Tax Act to alternative pleading to support Part XIII tax. |
| Specialty Manufacturing Ltd. v. The Queen, [1999] 3 C.T.C. 82 (F.C.A.) | Whether provisions of Canada-U.S. Tax Convention override thin capitalization rules. |
| Cudd Pressure Control Inc. v. The Queen, [1999] 1 C.T.C. 1 (F.C.A.), leave to appeal denied [1998] S.C.C.A. No. 599 | Whether notional expense deductible in computing permanent establishment profits under Canada-U.S. Tax Convention. |
| SmithKline Beecham Animal Health Inc. v. The Queen, [1998] 4 C.T.C. 2331 (T.C.C.) | Relevance threshold for disclosure of documents at discovery and effect of confidentiality order in another Court. |
| Urbandale Realty Corp. v. M.N.R., [1997] 3 C.T.C. 6 (F.C.T.D.) | Computation of profit from land development business. |
| Clark v. The Queen, [1997] F.C.J. No. 555 (F.C.A.), leave to appeal denied [1997] S.C.C.A. No. 261 | Whether taxpayer exempt from taxation. |
| Neuman v. M.N.R., [1996] 3 C.T.C. 270 (F.C.A.) | Applicability of subsec. 56(2) Income Tax Act to dividend to non-contributing spouse (post McClurg). |
| Sherway Centre Ltd. v. The Queen, [1996] 3 C.T.C. 2687 (T.C.C.) | Whether participating interest payments deductible as interest. |
| Atriums at Willowells v. The Queen, [1996] T.C.J. No. 66 (T.C.C.) | Applicability of GST to sale of condominium units. |
| Mitchell v. The Queen, [1996] T.C.J. No. 30 (T.C.C.) | Application of at-risk rules to calculation of limited partner's adjusted cost base. |
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