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BCCA finds limited partners not purchasers of property sold to limited partnership
- McCarthy Tétrault LLP
- -
- Canada
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- February 27 2013
When a limited partner sells property to the limited partnership, is the limited partner itself a purchaser of that property, or is the only
Craig and Prokofiew a tale of two cases: the SCC considers the precedential effect of its obiter dicta
- McCarthy Tétrault LLP
- -
- Canada
- -
- December 19 2012
As discussed in a previous post, the Supreme Court of Canada, in Canada v. Craig, overruled one of its own precedents, on the basis that there were compelling reasons indicating that the precedent’s interpretation of a provision of the Income Tax Act was incorrect
GlaxoSmithKline: something for everyone
- McCarthy Tétrault LLP
- -
- Canada
- -
- November 16 2012
On October 18, 2012, the Supreme Court of Canada (SCC) released its long awaited decision in Canada v. GlaxoSmithKline Inc. (GlaxoSmithKline), the first transfer pricing appeal heard by the SCC
Follow my lead: the SCC rules on the role of its own precedents
- McCarthy Tétrault LLP
- -
- Canada
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- September 30 2012
Are lower courts obliged to follow precedents of the Supreme Court of Canada, even if those precedents are decades-old and have been the subject of extensive criticism?
FCA update: foreign entity characterization, treaty interpretation and income attribution
- McCarthy Tétrault LLP
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- Canada
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- September 19 2012
In the September 12, 2011 issue of Tax Update, we commented on the 2011 decision of the Tax Court of Canada (TCC) in Sommerer, which dealt with the ability of parties to rectify retroactively a deficient contract, whether certain attribution rules are triggered on a fair market value sale to a trust, the approach to foreign entity characterization and the application of a tax treaty to prevent Canada from taxing a capital gain attributed to a resident of Canada pursuant to the Income Tax Act (Canada) (ITA
The Supreme Court of Canada applies "central management and control test" in determining residency of a trust
- McCarthy Tétrault LLP
- -
- Canada
- -
- July 18 2012
A recent decision of the Supreme Court of Canada (SCC) may have significant tax implications for real estate ownership structures that involve a trust and that were implemented on the assumption that the trust is resident in a jurisdiction outside of Canada, or in a particular province within Canada, due to the trustee being resident in such jurisdiction or province
SCC pulls back the curtain on trust residence
- McCarthy Tétrault LLP
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- Canada
- -
- April 24 2012
The Supreme Court of Canada has recently clarified in Fundy Settlement v. Canada that for the purposes of Canadian taxation the residence of a trust is where the central mind and management resides
Velcro Canada Inc. v. The Queen: riding Prévost Car to victory
- McCarthy Tétrault LLP
- -
- Canada
- -
- April 2 2012
In the tax world, "treaty-shopping" occurs when a person resident in Country A organizes a legal entity in, and directs income through, Country B, solely to secure benefits under a tax treaty between Countries B and C that would not be available to a resident of Country A, typically preferential tax treatment for income sourced from Country C
Rectification of contracts in Québec: another loss for taxation authorities and final word to be received from the Supreme Court
- McCarthy Tétrault LLP
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- Canada
- -
- February 1 2012
As was already mentioned in the previous blog posted on October 25, 2011 by our colleague, Brandon Kain, the Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts in Agence du revenu du Québec vs. Services environnementaux AES Inc
Bad news for aggressive taxpayers Canada Revenue Agency wins another GAAR case
- McCarthy Tétrault LLP
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- Canada
- -
- December 19 2011
On December 16, 2011, the Supreme Court of Canada (SCC) released its decision in Copthorne Holdings Ltd. unanimously dismissing the taxpayer’s appeal
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