Taxation
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Management
Director dodges vicarious tax liability by proving resignation
Singh v The Queen (2019 TCC 120)
- COMMENTS 13
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- VIEWS 160
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Practice
Election & Taxation: Minority is the new majority
Three things everyone needs to know about the 2019 federal election
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
Corporate amalgamation deemed an avoidance transaction
David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period
Strum v. The Queen 2019 TCC 167
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Thought Leaders
The economic illusions of the Canadian election
Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen
A Butterfly reorganization might trigger derivative tax liability
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
Supreme Court of Canada dismisses Samaroo CRA appeal
End of controversial tax case disappoints Canadian accountants
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
Notice Of Assessment: Should You Pay In Advance?
A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
- COMMENTS 13
- LIKES 149
- VIEWS 160
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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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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Practice
Moore v. The Queen: Taxpayer Relief, T1135
Taxpayers may mitigate late filing penalties in some circumstances
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- LIKES 149
- VIEWS 160
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Thought Leaders
What election tax promises will mean for your wallet
None of the tax tinkering represents bold policy, says Economist Gregory C. Mason
- COMMENTS 13
- LIKES 149
- VIEWS 160