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Gowling WLG


Applications for leave to appeal dismissed - 18 August 2016

Canada - August 18 2016 Mr. Vandermeulen was charged with several offences. The last charge was laid on February 27, 2010. A preliminary inquiry began on November 22, 2011

Sales of linked notes

Canada - August 12 2016 In Budget 2016, the Department of Finance continued its quest to eliminate investment products that have ‘character conversion’ features (those that

Top five predictions for how autonomous vehicles will change the insurance industry and auto claims in the next 10 years

Canada - August 8 2016 Contributions to this article were also made by articling student Emma Dalziel. In April 2016, the headlines read: “Tesla nearing 400,000 model 3

Ontario cap-and-trade deadlines

Canada - August 16 2016 Participants must apply for free allowances by September 1, 2016. Participants must register with the Compliance Instrument Tracking System Service

Applications for leave to appeal granted - 18 August 2016

Canada - August 18 2016 The applicant (“Teva”) is a large manufacturer of generic pharmaceuticals. Teva and the respondent banks fell victim to a fraudulent scheme

Gross negligence penalties upheld against wilfully blind sophisticated taxpayer

Canada - August 23 2016 In Melman (2016 TCC 167), the Tax Court of Canada (“TCC”) upheld gross negligence penalties on the basis that Mr. Melman was wilfully blind to a

Proposed replacement of eligible capital property rules by new depreciable property class

Canada - August 23 2016 Budget 2016 proposed rules to replace the existing eligible capital property (“ECP”) regime with a new class of depreciable capital property

Non-party donative program promoter ordered to pay costs in tax court appeal

Canada - August 23 2016 In Mariano et al v Her Majesty the Queen (2016 TCC 161) (“Mariano”), the Tax Court of Canada (“TCC”) continued signalling its disdain for so-called

Alternative arguments in support of tax assessments

Canada - August 23 2016 The Minister may not reassess after the normal reassessment period unless the taxpayer has filed a waiver, or the taxpayer’s return included a

“Money for nothing” scheme lands de-taxer in federal penitentiary for six years

Canada - August 23 2016 In R v Watts (2016 ONSC 4843) (“Watts”), Lawrence Watts, the promoter of a “money for nothing” tax scheme (“Scheme”), was sentenced to six years in a