In Sruder, 2011 TCC 322, the Tax Court dismissed the taxpayer’s argument that the child support amounts could be deductible under Article 18(2)(d) of the…
Every week the Tax Court of Canada (TCC) hands down decisions in tax cases. Often you will hear that “you can’t win at tax court”…
On April 19, 2010, Justice Sheridan of the Tax Court of Canada released her decision in Naguit. The issue before the Court was the deductibility of…
In an interesting article on March 13, 2010, Jamie Golombek wrote about a recent decision in the Tax Court of Canada. The issue before the Tax…
On November 30, 2009, the Tax Court of Canada released its judgment in Massicotte. The case involved the taxpayer and her brother who jointly owned rental…
On November 13, 2009, Justice Boyle of the Tax Court of Canada dismissed the appeal of Ms. Kimberley Anne Brunette. Ms. Brunette had filed an appeal…
On October 30, 2009, the Supreme Court of Canada released its decision in Quebec (Revenue) v. Caisse Populaire Desjardins de Montmagny. The case involved a number…
On September 16, 2009, the Tax Court of Canada released its decision in Kion v. R. The case involved a husband and wife who operated a…
On August 10, 2009, the Tax Court of Canada ruled against the Canada Revenue Agency (CRA) who issued net worth assessments in excess of $1…
Child Support Payments to a Non-Resident Not Deductible
In Sruder, 2011 TCC 322, the Tax Court dismissed the taxpayer’s argument that the child support amounts could be deductible under Article 18(2)(d) of the…