Deluca v Canada, 2016 ONSC 3865

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Summaries

Summary Under

no tort damages against CRA for tort damages based on its denial of deductions

The taxpayer used proceeds of a loan from “Barter World Canada Inc.” to acquire “TradeBux” from another Barter World entity (as well as to...

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Summary Under

tax shelter participants are not an analogous class

The taxpayer’s claim against CRA for negligence in failing to revoke the registration of a charity on a timely-enough basis (so that he suffered...

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Summary Under

CRA has no duty to protect taxpayers from participating in tax shelters

The taxpayer used proceeds of a loan from “Barter World Canada Inc.” to acquire “TradeBux” from another Barter World entity (as well as to...

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