Cases
Lauzon v. Canada (Revenue Agency), 2021 FC 431
Charitable donations made by the taxpayer to two Canadian tax shelter programs resulted in refund entitlements for his 2005 and 2006 taxation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(7) | taxpayer deemed to have received refund cheques | 125 |
Canada Trust Co. v. Parfeniuk, 89 DTC 5421, [1989] 2 CTC 202 (Man QB)
The plaintiff trust company, which had received a garnishee order under s. 224 for $5,362 in taxes alleged to be owing by an employee (the...
See Also
St-Pierre v. The Queen, 2017 TCC 69, rev'd 2018 FCA 144
The individual taxpayer received payments from his wholly-owned corporation pursuant to a resolution, declaring a capital dividend, which was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) | judicial nullification rather rectification of a premature capital dividend declaration gave rise to a s. 15(2) income inclusion | 501 |
| Tax Topics - General Concepts - Estoppel | limited estoppel remedies in Quebec/no abusive conduct by CRA | 459 |
HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29
The Lead Claimants, who were investment trust companies, received supplies of investment management services from their investment managers (the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(1) | unjust enrichment claim against supplier who claimed ITC re non-refunded VAT overcharge | 159 |