TCC Dismisses Taxpayer’s Motion in McIntyre
The Tax Court of Canada recently released its decision in the McIntyre case. The court dismissed the taxpayer’s motion, holding that the Minister is not bound by agreed facts from a prior criminal proceeding involving the same taxpayer. A copy of the court’s decision is available online at: http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/70988/index.do.