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A hub of Canadian tax court cases sorted by topic: GAAR, tax treaties, transfer pricing, trusts, Indigenous exemptions, deductions, income and criminal tax prosecutions. Each case will get its own page here.
What is this tax cases hub?
This hub collects Canadian tax court cases in one place and sorts them by topic, so you can see how judges have read the Income Tax Act, the Excise Tax Act and related rules. A tax case is a written decision by a court. It explains what the taxpayer did, what the Canada Revenue Agency (CRA) assessed, what the law says and why the court agreed or disagreed.
The case library is moving here from a separate site. Over the coming weeks each case will get its own page under /taxcases, and the lists below will turn into links. Until then, the topic sections explain the ideas, and the case names are listed so you know what is coming.
These pages are information only. We do not give legal or tax advice, we do not represent anyone before the CRA or a court, and a case summary is not a substitute for reading the decision itself.
How does a tax dispute reach a court?
Most tax disputes never see a judge. A taxpayer who disagrees with an assessment normally files a notice of objection with the CRA, which is covered in our guide to the notice of objection. If the objection does not settle the matter, the taxpayer can appeal to the Tax Court of Canada. From there, appeals can go to the Federal Court of Appeal and, with permission, to the Supreme Court of Canada.
Criminal tax cases follow a different path. They are prosecuted in provincial courts and can be appealed to the provincial court of appeal. Our article on tax evasion in Canada explains the difference between a civil penalty and a criminal charge.
How do you read a tax case?
A decision is easier to follow when you look for five things in order.
- The facts. What the taxpayer actually did, with dates and amounts.
- The assessment. What the CRA changed or charged, and under which section.
- The question. The one legal issue the court has to answer.
- The reasons. How the judge applied the wording and earlier cases.
- The result. Whether the appeal was allowed or dismissed, and whether a higher court later changed it.
Always check whether a later decision has overruled or limited the case. A name in a list is a starting point, not a current statement of the law.
General anti-avoidance rule (GAAR)
Cases about when a transaction that follows the wording of the Income Tax Act can still be challenged as abusive.
- Oxford Properties Group v. Canada
- Univar Holdco Canada ULC v. Canada
- Canada Trustco Mortgage Co. v. Canada
Treaty shopping, tax treaties and cross-border structures
Disputes about treaty benefits, residence, permanent establishment, royalties and withholding tax on payments leaving Canada.
- Crown Forest Industries v. Canada
- Alta Energy Luxembourg v. Canada
- MIL Investments SA v. Canada
- Prevost Car Inc. v. Canada
- Sommerer v. Canada
- Dudney v. Canada
- Velcro Canada Inc. v. Canada
- Lehigh Cement Ltd. v. Canada
- Fundy Settlement v. Canada
Transfer pricing
Cases about the prices related companies charge each other across borders.
- General Electric Capital v. Canada
- GlaxoSmithKline Inc. v. Canada
- McKesson Canada Corp. v. Canada
- Cameco Corp. v. Canada
- Marzen Artistic Aluminum v. Canada
Trusts and estates
Cases involving trust residency, family trusts, offshore trusts and estate income.
- Garron Family Trust v. Canada
- Ferrel v. Canada
- Antle v. Canada
- Bastien Estate v. Canada
Indigenous tax exemption
Cases on the exemption in the Indian Act and where income or property is treated as being located.
- Nowegijick v. The Queen
- Williams v. Canada
- Mitchell v. M.N.R.
- Osoyoos Indian Band v. Oliver
Deductions, capital and business income
Cases about what counts as a deductible expense, capital cost allowance, partnerships and corporate control.
- Westcoast Energy Inc. v. Canada
- Whent v. The Queen
- Hickman Motors Ltd. v. Canada
- Will-Kare Paving v. Canada
- Tioxide Canada Inc. v. Canada
- Gifford v. Canada
- Friedberg v. Canada
- Kruger Inc. v. Canada
- Placer Dome Inc. v. Ontario
- Johns Manville Canada Inc. v. The Queen
- Spire Freezers Ltd. v. Canada
- Backman v. Canada
- Continental Bank Leasing v. Canada
- Loblaw Financial Holdings v. Canada
- Duha Printers v. Canada
- Knights of Columbus v. Canada
What counts as taxable income, and burden of proof
Cases on settlement payments, damages, prizes, retiring allowances, interest, debt collection limits and who has to prove what on appeal.
- Tsiaprailis v. Canada
- Bellingham v. Canada
- Savage v. Canada
- Schwartz v. Canada
- Dubé v. Canada
- D’Amico v. Canada
- Markevich v. Canada
- Slattery v. Slattery
- 65302 British Columbia Ltd. v. Canada
Criminal tax prosecutions and investigations
Cases about tax evasion, false returns, search and seizure and Charter questions in tax investigations.
- R. v. O’Neil
- R. v. Chenier
- R. v. Robson
- R. v. Lavigne
- R. v. Poynton
- R. v. Lavoie
- R. v. Squires
- R. v. Bégin
- R. v. St-Hilaire
- R. v. Giguère
- R. v. Simons
- R. v. Meikle
- R. v. Harding
- R. v. Anderson
- R. v. Ling
- R. v. Boudreau
- Buckley v. Canada
- R. v. Grimwood
- R. v. McKinlay Transport Ltd.
- R. v. Di
- R. v. Klundert
- Baron v. Canada
Where to find the decisions yourself
You can read decisions for free from official and public sources, and we recommend doing that before relying on any summary. The Tax Court of Canada publishes its judgments, and so do the Federal Court of Appeal and the Supreme Court of Canada. The Canadian Legal Information Institute (CanLII) offers a free searchable database of Canadian decisions.
Frequently asked questions
What is a tax case in Canada?
A tax case is a written court decision about how a tax law applies to a taxpayer, usually after the CRA assessed or charged something the taxpayer disputed.
Where do Canadian tax appeals go first?
After a notice of objection to the CRA, a taxpayer can appeal to the Tax Court of Canada. Appeals can then go to the Federal Court of Appeal and, with permission, to the Supreme Court of Canada.
Can I rely on a case summary to file my taxes?
No. A summary is general information. Read the decision itself, check whether later courts changed it, and confirm with the CRA or a qualified professional.
Is this hub legal advice?
No. It is information only, and we do not represent anyone before the CRA or a court.