Tax Court of Canada

Ability to manipulate revenue through choice was central economic input to outcome of profit

Tax - Income Tax - Employment income

Taxpayer did not establish that International Security Assistance Force was NATO subsidiary

Income Tax - Other Deductions

Non-existence of receipt for each taxpayer was fatal

Taxpayers appealed from assessments disallowing deductions for purported charitable donation

Investment by RRSP in mortgage was qualified investment

Taxpayers acquired self-directed RRSP which acquired interest in mortgage

Taxpayer was not shared-custody parent due to significantly greater time she committed to provision

Income tax | Tax credits

Individual taxpayer may either act in person or be represented by counsel

Tax | Income tax | Administration and enforcement