Touchette v. The King, 2025 CCI 195

Citations
2025 CCI 195

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Summaries

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(16)

s. 248(16) did not require the inclusion of ITCs claimed on expenses given that the related GST had been netted against the ITC amount rather than treated as an expense

Gagnon J confirmed, as to the majority of the expenses concerned, CRA assessments which denied the deduction by a corporation (“9134”) of...

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Summary Under

Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.3)

s. 15(1.3) inapplicable to GST on expenses paid by a corporation for its shareholder’s benefit

Gagnon J confirmed, as to the majority of the expenses concerned, CRA assessments which denied the deduction by a corporation (“9134”) of...

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Summary Under

Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(vi)

ITCs claimed on denied expenses were not income by virtue of s. 12(1)(x)(vi) since the associated GST had not been treated as an expense

Gagnon J confirmed, as to the majority of the expenses concerned, CRA assessments which denied the deduction by a corporation (“9134”) of...

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Touchette v. The King, 2025 CCI 195

Citations2025 CCI 195

Case tabs

Citations
2025 CCI 195