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Tax Court agrees with itself that trips to Thailand, Indonesia, Cambodia, Vietnam, Malaysia, Philippines, Burma, Ecuador, Venezuela, Honduras, Mexico, Costa Rica and India qualify for medical expense tax credits.

Canada - June 30 2014 In the recent Tax Court case of Trudy Tallon v. the Queen, Woods, J. was asked to rule on travel and transportation medical expenses tax credits

Recent News From the CRA: No Appeal Against the BP Canada Decision From the Federal Court of Appeal and More Enforcement Against Aggressive Tax Avoidance and Evasion

Canada - June 8 2017 I last wrote about the decision in BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 on April 10, 2017. In that decision the Court

Limited partnership at-risk rules do not apply to partnerships as members.

Canada - May 30 2017 A tiered-partnership structure is fairly common in Canada: i.e., where one partnership (a top-tier Partnership) is a member of another partnership (a

CRA considers dividend-sprinkling share structure

Canada - June 12 2016 In 2016-0626781E5, the Canada Revenue Agency (CRA) was asked to consider the case of an existing private company (Opco), wholly-owned by Mr. A, which

TCC applies the GAAR to prevent surplus stripping and artificial creation of paid-up capital

Canada - April 17 2017 In 1245989 Alberta Ltd. v. The Queen, 2017 TCC 51, a private company (Opco) and its shareholder (Mr. A) carried out an internal reorganization to

CRA updates views on taxable Canadian property look-through rule.

Canada - June 19 2017 A non-resident is taxable in Canada on gains realized on taxable Canadian property (TCP). TCP can potentially include shares of a corporation -

Recent News From the CRA: No Appeal Against the BP Canada Decision From the Federal Court of Appeal and More Enforcement Against Aggressive Tax Avoidance and Evasion

Canada - June 8 2017 I last wrote about the decision in BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 on April 10, 2017. In that decision the Court

Limited partnership at-risk rules do not apply to partnerships as members.

Canada - May 30 2017 A tiered-partnership structure is fairly common in Canada: i.e., where one partnership (a top-tier Partnership) is a member of another partnership (a

Province of Ontario Introduces Legislation on Non-Resident Speculation Tax

Canada - May 18 2017 The Minister of Finance (Ontario) introduced Bill 134, Budget Measures Act (Housing Price Stability and Ontario Seniors’ Public Transit Tax Credit

Province of Ontario Introduces Legislation on Non-Resident Speculation Tax

Canada - May 18 2017 The Minister of Finance (Ontario) introduced Bill 134, Budget Measures Act (Housing Price Stability and Ontario Seniors’ Public Transit Tax Credit