Tax Court of Canada

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

“Prescribed information” not included with new housing rebate application

Tax - Goods and Services Tax - Rebates

Taxpayer was required to collect and remit GST on referral fees

Tax - Goods and Services Tax - Collection and remittance