Reported Tax Cases
Reported Cases [Page 1] Reported Cases [Page 2] Reported Cases [Page 3] Reported Cases [Page 4]
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| Violette Motors Ltd. v. M.N.R., 87 D.T.C. 136 (T.C.C.) | Overpayment of expenses - characterization of recovery. |
| Cutmore et al. v. M.N.R., 86 D.T.C. 1147 (T.C.C.) | Whether employer's costs of preparation of employees' income tax returns were benefits to employees. |
| Hugh Lowery v. M.N.R., 86 D.T.C. 1649 (T.C.C.) | Deductibility of losses on loan guarantees. |
| Rachman v. The Queen, 85 D.T.C. 5220 (F.C.T.D.) | Deductibility of corporate rental losses by shareholder. |
| Barry Boardman v. The Queen, 85 D.T.C. 5628 (F.C.T.D.) | Conferral of benefit on shareholder - Married Women's Property Act. |
| Saskan Investments Ltd. v. The Queen, 85 D.T.C. 5628 (F.C.T.D.) | Taxable capital gain from deemed disposition of property. |
| The Queen v. Tohms, 85 D.T.C. 5286 (F.C.A.) | Review of decision on application for extension of time. |
| Ethicon Sutures Ltd. v. The Queen, 85 D.T.C. 5290 (F.C.T.D.) | Nature of foreign exchange gains. |
| Gerald Armstrong v. The Queen, 85 D.T.C. 5396 (F.C.T.D.) | Characterization of gain from sale of race horse as income or capital. |
| German v. Major et al., (1985) 20 D.L.R. (4th) 703 (Alta. C.A.) | Statement of claim alleging malicious prosecution struck out. |
| Lucien Venne v. The Queen, 84 D.T.C. 6247 (F.C.T.D.) | Unreported income - net worth, statute barred years and standard for imposing subsec. 163(2) penalties. |
| Wiens et al v. M.N.R., 84 D.T.C. 1646 (T.C.C.) | Valuation of farm land. |
| Dell v. M.N.R., 84 D.T.C. 1403 (T.C.C.) | No reasonable expectation of profit. |
| Simkin v. M.N.R., 83 D.T.C. 651 (T.R.B.) | Expenditures for restoration of yacht used for employer's business were partly a benefit to employee/owner of yacht. |
| Lapointe Drainage Ltd. v. M.N.R., 83 D.T.C. 440 (T.R.B.) | Eligibility of cost of tile drainage equipment for investment tax credit. |
| Helen Fullerton v. M.N.R., 82 D.T.C. 1790 (T.R.B.) | Taxation of beneficiary of testamentary trust. |
| Antonakos v. M.N.R., 82 D.T.C. 1792 (T.R.B.) | Characterization of profit received on sale of real estate as income or capital. |
| Lesage v. M.N.R., 82 D.T.C. 1003 (T.R.B.). | Application for extension of time to file notice of objection. |
| Kjean v. M.N.R., 82 D.T.C. 1790 (T.R.B.) | Effect of cash basis accounting. |
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