Case law

Taxpayer was not cavalier about his income tax obligations

Income Tax – Administration and enforcement

Minister’s position would require taxpayers to consult with their experts and provide opinions

Income Tax – Administration and enforcement

Workers held insurable employment notwithstanding non-arm’s length relationship

Income Tax – Employment income

Permits were closed as necessary, with any delays being inconsequential

Disposition without trial

Survivor could not dispose of substantial parts of property to defeat agreement

Estates – Testamentary instruments

Deceased’s right to share of family patrimony could not be denied by use of trust

Division of Property – Matrimonial home