Taxation

Management

Director dodges vicarious tax liability by proving resignation

Singh v The Queen (2019 TCC 120)
Practice

Election & Taxation: Minority is the new majority

Three things everyone needs to know about the 2019 federal election
Practice

Corporate amalgamation deemed an avoidance transaction

David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
Practice

Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period

Strum v. The Queen 2019 TCC 167
Business

Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight

The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
Thought Leaders

The economic illusions of the Canadian election

Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
Practice

A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen

A Butterfly reorganization might trigger derivative tax liability
Practice

Supreme Court of Canada dismisses Samaroo CRA appeal

End of controversial tax case disappoints Canadian accountants
Practice

Notice Of Assessment: Should You Pay In Advance?

A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
Thought Leaders

How multinationals continue to avoid paying hundreds of billions of dollars in tax

New research says countries losing US$125b in tax revenue