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Monthly Archives: July 2006
Tax shelters
Chief Justice Bowman of the Tax Court of Canada just does not like tax shelters much. He has released a number of decisions over the last few years in which he has ruled against taxpayers who purchased shelters of one … Continue reading
Posted in Cases
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Control and groups
Crystal Beach Park Limited v. The Queen, 2006 TCC 183 is an interesting case with some local roots
Posted in Cases, Corporations
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Fees, audits, objections and appeals
When can a taxpayer deduct fees paid to contest an assessment or reassessment? As is usual in tax matters, the answer is neither simple nor obvious.
Posted in Objections, Tax Court Appeals
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