Tax Court of Canada

Taxpayers were wilfully blind to excessive valuations placed on donated software

Tax - Income tax - Tax credits

Commission income earned by life insurance broker was taxable

Tax - Income tax - Employment income

Workers signed contracts that specified they were independent contractors

Tax - Income tax - Employment income

Moving taxpayer must be ‘absent from but resident in Canada’ to get exception to ‘in Canada’ rule

Tax - Income tax - Other deductions

Control factor was akin to employee relationship rather than independent contractor relationship

Tax - Income tax - Employment income

Relevant facts could not be identified due to parties’ arguable position

Tax - Goods and Services Tax - Administration and enforcement