Tax Court of Canada

Consideration paid under cancellation agreement was different for each party

Tax – Income tax – Administration and enforcement

Director’s assertion regarding date on which he mailed April objection was not probable

Tax – Income tax – Administration and enforcement

Use of term “supporting” not importing requirement that person actually provide support to child

Tax – Income tax – Other deductions

There was level of subordination that could only exist in employer-employee relationship

Tax – Income Tax – Employment income

General rule was that parties should be bound by agreements that they made

Tax – Income Tax – Losses

Taxpayer’s management took concrete steps to prevent default

Tax – Goods and Services Tax – Administration and enforcement