Reported Tax Cases
Reported Cases [Page 1] Reported Cases [Page 2] Reported Cases [Page 3] Reported Cases [Page 4]
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| Cudd Pressure Control Inc. v. The Queen, [1995] 2 C.T.C. 2382 (T.C.C.) | Whether notional expense deductible in computing permanent establishment profits under Canada-U.S. Tax Convention. |
| Hill v. The Queen, [1995] F.C.J. No. 477 (F.C.A.) | Treatment of lease inducement payment. |
| Cornerstone Properties Ltd. v. The Queen, 95 D.T.C. 614 (T.C.C.) | Validity of purchase and sale agreement. |
| Philip v. The Queen, [1995] T.C.J. No. 1184 (T.C.C.) | Validity of net worth statement. |
| The Queen v. Neuman, [1994] 1 C.T.C. 354 (F.C.T.D.) | Applicability of subsec. 56(2) Income Tax Act to dividend to non-contributing spouse (post McClurg). |
| Friesen v. The Queen, 93 D.T.C. 5313 (F.C.A.) | Whether inventory writedown available if property held in unconsummated adventure in the nature of trade. |
| Neuman v. M.N.R., 92 D.T.C. 1652 (T.C.C.) | Validity of dividend to non-contributing spouse (post McClurg). |
| The Queen v. Gulf Canada Ltd., 92 D.T.C. 6123 (F.C.A.), leave to appeal denied July 1, 1992 (S.C.C.) | Computation of taxable production profits; whether lease rental expenses were Canadian exploration expenses. |
| Schofield Oil Limited v. The Queen, 92 D.T.C. 6022 (F.C.A.) | Payment received on cancellation of waste oil supply contract taxed as income from business. |
| Dixie Lee Maritimes Ltd. v. The Queen, 91 D.T.C. 5518 (F.C.A.) | Taxation of franchise fees and availability of reserves. |
| Gulf Canada Ltd. v. The Queen, and Gulf Canada Resources Ltd. v. The Queen, 90 D.T.C. 6622 (F.C.T.D.) | Whether annual lease rental payments to Crown qualified as Canadian exploration expense; computation of taxable production profits/resource profits for purposes of earned depletion allowance, petroleum profits abatement, and exemption from base for surtax. |
| Deconinck v. The Queen, 90 D.T.C. 6617 (F.C.A.) | Whether requirements of valid section 85 election met. |
| VanDongen v. The Queen, 90 D.T.C. 6633 (F.C.T.D.) | Whether section 10 "write-down" from cost to fair market value available to taxpayer in alleged adventure in nature trade. |
| Robertson v. The Queen, 90 D.T.C. 6070 (F.C.A.), leave to appeal denied June, 1990 (S.C.C.) | Timing of taxation of employee stock option benefit. |
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