A discussion of various tax cases in the last year that relates to tax practitioners.

Topics:

• Testamentary Pipeline - Subsection 84(2) - Robillard (Succession) v. Canada, 2022 TCC 13
• Personal Services Business - Astro Consulting v. Canada, 2022 TCC 51
• Voluntary Disclosure Program - Grewal, S. v. Canada, 2022 FCA 114, Christen v. Canada, 2021 FC 1440
• Restrictions on Amending Election Forms - Glenogle Energy Inc. v. Canada, 2022 FC 198
• Travel from Home Expenses - Mason v. Canada, 2022 TCC 65
• Earn-outs - 4432002 Canada Inc. v. Canada, 2022 CCI 101
• Executor Personally Liable - Clearance Certificate - Mingle v. Canada, 2022 TCC 34
• GST Rebate / Remission Application - Ontario Addiction Treatment Centres v. Canada, 2022 FC 393
• Source of Income: Are Gambling Winnings Income? - Duhamel J. v. Canada, 2022 CCI 66
• Source of Income: Meaning of “Business” - Canada v. Paletta, 2022 FCA 86
• Sidecar Partnership Structure - Nicole L. Tiessen Interior Design Ltd. v. Canada, 2022 FCA 53
• Bare Trustees – Legal vs. Beneficial Title - Canada (National Revenue) v. Shaker, C. v. Canada, 2022 FC 407
• Server Tips Subject to CPP/EI - Ristorante a Mano Limited v. Canada, 2022 FCA 151
• Application of Section 160 - Jefferson, A. v. Canada, 2022 FCA 81
• Cost Entitlements - Bowker, M.S. v The Queen, 2022 TCC 43
• Partnership Income Allocation - Aquilini v. Canada, 2021 FCA 206
• Rescission - Canada v. Collins Family Trust, 2022 SCC 26
• Remission Order Requests and Stock Options - Anderton et al. vs. AGC, 2021 FC 788
• GAAR at the Supreme Court of Canada - Canada v. Alta Energy Luxembourg S.A.R.L., 2021 SCC 49
• CCA Deduction Reopened - St. Benedict Catholic Secondary School Trust v. Canada, 2022 FCA 125
• Audit of Undeclared Income - Delgir v. Revenu Québec, 2021 QCCQ 8633
• Section 160 - Corporate Law Non-Compliant Dividend - Kufsky v. Canada, 2022 FCA 66
• Allowable Business Investment Losses - Dias v. Canada, 2021 TCC 85