Taxpayer a Resident of Canada or Netherlands? Landbouwbedrijf Backx B.V. v. The Queen 2018 TCC 142 Summary: In this Tax Court decision, Justice Smith was asked to determine the residency of the Appellant, a company [...]
Taxpayer Challenges Constitutionality of Income Tax Laws Canada Without Poverty v. A.G. Canada 2018 ONSC 4147 Justice Morgan of the Ontario Superior Court found that the Income Tax Act's restriction on political activities by charitable [...]
What Factors Lead to Exemption From Tax? Lawyers' Professional Indemnity Company v. H.M.Q. 2018 TCC 194 ("LPIC") LPIC is a relatively straight-forward Tax Court decision penned by Justice D'Arcy. LPIC is a wholly-owned subsidiary of [...]
Assessments Beyond Statute-Barred Years Introduction Inwest Investments Ltd. v, Canada (National Revenue) 2015 BCSC 1375 (hereinafter ‘Inwest’) came before the British Columbia Supreme Court by way of summary application. The central issue in Inwest was [...]