In Robillard v R, 2024 TCC 90, the taxpayer-appellant, based on a decision of the Alberta District Court from 1974, argued that he was not required to produce documents to the CRA under sections 231.1 and 231.2. The Tax Court…
Loss carry back and interest
In Bank of Nova Scotia v R, 2024 FCA 192, the Court held that interest on a taxpayer balance owing should be calculated from the balance due date for a year to the date of a loss carry back request.…
Sale of shares on income account
In Rudolph v R, 2024 TCC 148, the Tax Court held that the taxpayer had not disposed of shares in 2007 as alleged by the CRA. Instead, the taxpayer had received a loan from the purchaser in 2007 that was…