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