Tax Tips Did you know? There are lots of benefits, credits, and deductions to help families with their expenses throughout the year and reduce the amount they owe at tax time. The following tips may help you or your family: Canada child tax...
Keith Abrahams v. Her Majesty the Queen Neutral Citation: 2013 TCC 391 Tax Court of Canada Date: December 6, 2013 Docket No. 2012-3500(IT)I Ordained pastor ministering to congregation entitled to clergy residence deduction — Income Tax Act, RSC 1985, c. 1 (5th Supp.), s....
Donation to a U.S. Charity The CRA was asked whether a Canadian resident corporation would receive the same tax relief in Canada for a charitable donation made to a U.S. charity as it would have received had it donated to a Canadian registered charity....
PUNITIVE DAMAGES AGAINST REVENU QUÉBEC On October 23, 2013, an unprecedented judgment of the Cour superiéure du Québec (QCCS) in Groupe Enico (2013 QCCS 5189) granted some $4 million in damages to two taxpayers that under- went an abusive audit. The court found that...
2011 DTC 1088 Nadyne Brochu (Appellant) v. Her Majesty the Queen (Respondent) Nadyne Brochu (Appellant) v. Her Majesty the Queen (Respondent) 2011 DTC 1088 Neutral Citation: 2011 CCI 75 Tax Court of Canada Date: February 10, 2011 Court File No. 2009-3400(IT)I (Informal Procedure) English...
The acts of the sole director and shareholder lead to the lifting of the corporate veilLes agissements de l’administrateur et actionnaire unique permettent de soulever le voile corporatifThéorêt c. Groupe D3 inc., 2013 QCCQ 14626
Larry Gordon Schafer and Amisk Investments Limited v. Her Majesty the Queen Neutral Citation: 2013 TCC 382 Tax Court of Canada Date: December 2, 2013 Docket Nos. 2010-757(IT)G, 2010-672(IT)G Gross negligence penalties upheld against taxpayer for failure to maintain proper books and records and...