SCC Dismisses Art Donation Appeals

The Supreme Court of Canada has dismissed the taxpayer’s application for leave to appeal from the decision of the Federal Court of Appeal in Canada (Attorney General) v. Nash, 2005 FCA 386. Click here to read our article on the latter case.

Of course, Mr. Justice Rothstein, who wrote the Federal Court of Appeal opinion in Nash now sits on the Supreme Court, so the odds were not that good to begin with.

The Supreme Court also dismissed the taxpayer’s application for leave in Klotz v. The Queen, 2005 FCA 158, aff’g 2004 TCC 147.