res judicata

QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6 -- summary under Res Judicata

Full Title
QUEEN V. JAMES S.A. MACDONALD, 2021 FCA 6
Summary Under
Tax Topics - General Concepts - Res Judicata
res judicata applied to Crown attempt to enhance costs award when its appeal was allowed

On the taxpayer’s appeal in the Tax Court (“TCC”), regarding the recognition of income account losses, being allowed, he was awarded costs...

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res judicata
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