Tax Tips Blog

Clergy residence deduction

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....

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Punitive Damages Against Revenu QUÉBEC

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 ...

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