Tax Court of Canada

Taxpayer was not prejudiced by short delay in being served

Tax - Income Tax - Administration and Enforcement

Minister did not bear onus of proving there was misrepresentation

Tax - Income Tax - Administration and enforcement

There were conflicting decisions on whether corporation could be represented other than by counsel

Tax - Income Tax - Administration and Enforcement

Taxpayer was unable to sue his employer for damages for personal injury

Tax - Income Tax - Other Deductions

Taxpayer’s services not zero-rated as neither origin nor termination of trips were out of Canada

Tax - Goods and Services Tax - Zero-Rated Supplies

Proposal was not binding offer until parties executed formal separation agreement

Tax - Income Tax - Other Deductions