- Parties: The appellants were 1048547 Ontario Inc, Antigoni Skotidakis, John Skotidakis, Kostantina Skotidakis, and Kostantinos Skotidakis. The respondent was Sa Majesté le Roi.

- Subject Matter: The Canada Revenue Agency issued notices of reassessments against the appellants under the Income Tax Act, 1985 for the taxation year ending Dec. 31, 2015 (for 1048547 Ontario Inc.) and for the 2014 and 2015 taxation years (for the other appellants, who were siblings closely associated with the corporation’s operations, either as shareholders, senior officers. and/or employees). These reassessment notices were issued in connection with certain business expenses, specifically travel expenses. A judge of the Tax Court of Canada confirmed the reassessment notices. The appellants challenged the Tax Court judge’s judgment.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court found no reason to intervene. The appeal court held that the judge weighed the evidence presented, noted the little evidence provided by the appellants and the total absence of documentary evidence supporting the general statements of the appellants’ witnesses to the effect that the subject expenses were expenses incurred for the purpose of generating business income, and found the respondent’s evidence more credible, reliable, and convincing.

- Date: The hearing was set on June 17, 2024. The court released its decision on June 17, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.