Tax Court of Canada

Whether owner received assessment denying new housing rebate not relevant to determining time limit

Tax - Goods and Services Tax - Rebates

No credible explanation for inordinate lapse of time between transactions and filing of rebate

Tax - Goods and Services Tax - Administration and enforcement

Taxpayer made false statements in circumstances amounting to gross negligence

Tax - Income Tax - Administration and enforcement

Worker performing work without valid permit could not have been engaged in insurable employment

Tax - Income Tax - Employment income

Tax reduction was important reason for use of holding companies

Tax - Income Tax - Corporations

Minister was required to take motion very seriously, having regard to draconian relief sought

Tax - Income Tax - Administration and enforcement