Taxation
Practice
Equity, deadline and when CRA is at fault
A Canadian tax lawyer analysis of Dutka v. The Queen
Business
Loblaw wins appeal of $368 million Tax Court of Canada case
Decision benefits shareholders, pleases Loblaw, angers tax fairness advocates
Practice
Tax disputes and tax filing and payment relief efforts in the age of COVID-19
Joseph A. Gill of McKercher LLP reviews changes to tax deadlines
Transfer Pricing
Transfer pricing & APA considerations during an economic disruption
Mark Kirkey of Gowling WLG on transfer pricing in the new economic reality
Profession
Suing the Canada Revenue Agency for negligence
Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits
Practice
The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket
2020 initiative driven by increased objections, case backlog
Thought Leaders
Put your trust in taxes during the coronavirus pandemic recovery
Governments amend taxes for good times and bad, says Andrew Bauer
Practice
Crown bound by settlement agreement to allow losses it claimed to be a fiction
Gergely Hegedus of Dentons Canada on a recent Federal Court of Appeal decision
Practice
1074022 B.C. Ltd. v. Li: The need for legislative reform
A misinterpretation of section 116 of the Income Tax Act in a BC real estate case
Profession
Coronavirus tax relief: Finally some good news for accountants
Sole practitioners, small firms will benefit most from deadline extensions
Profession
CRA further circumscribes trust 21-year planning strategies involving non-resident beneficiaries
The CRA's stated positions will result in a chill on tax practitioners' advice to their clients, says Stephen Sweeney of Miller Thomson
Practice
Scott v The Queen: The importance of evidence
How two brothers came under the scrutiny of the Tax Court of Canada