National Revenue’s unsuccessful attempt to add to a taxpayer’s income may be of interest to your clients whose employers require them to move and to all licensees wearing uniforms…

The high energy costs of the 70’s led to an increase in the number of free-standing wood stoves providing heat to economy minded home owners. This in turn led to a problem when the owner of the home containing the…

In the first case, the question was whether or not the sale of 9.3 acres made by the taxpayers under threat of expropriation by a municipality, leaving 7/10ths of an acre upon which the taxpayers’ house was situated…

The intention of the taxpayer as the determinative factor in whether one hundred per cent of the profit realized on the sale of property is taxed as income, or only fifty per cent as capital gain, is described in the…

One of the results of the reduction in residential sales has been an increase in the number of trades of residential properties between people who can’t find a satisfactory cash buyer. For any one entitled to deduct…