Tax Court Decision on Experts at Trial Canadian Imperial Bank of Commerce v. H.M.Q. 2018 TCC 248 Summary This recent decision addresses a party's ability to have more than the five permitted experts testify at [...]

Tax Court Rules in Favour of Minister Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen 2018 TCC 158 Summary: In this Tax Court decision, the Appellant ("Pangaea") argued that it should be entitled to [...]

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 [...]

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 [...]