In McCartie v The King, 2024 TCC 16, the Court, in a 158-paragraph judgment, held that the Crown, in the taxpayer’s Tax Court appeal, would not be able to rely on evidence gathered in violation of the taxpayer’s Charter rights,…
Interest relief decisions
In two recent cases—Brand v Canada (Attorney General), 2024 FC 159, and Cassidy v Canada (Attorney General), 2024 FC 174—the Federal Court sent back CRA decisions denying relief for reconsideration because the decisions in question had failed to consider adequately…
Time out
Joel Nitikman, in “Just the Fax Ma’am: A day late and a dollar short? A comment on Popovich” Tax Topics No 2074 (May 7, 2024), discusses in some detail Popovich v R, 2024 TCC 44, which analyzes the rules for…