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Results: 1-10 of 1,673

CRA launches aggressive new enforcement powers - but offers a lifeline to taxpayers

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • May 23 2013

The CRA announced a new and aggressive campaign to crack down on international tax evasion and will have significant additional information-gathering

CBO issues new analysis of carbon tax

  • Lewis and Roca LLP
  • -
  • Canada
  • -
  • May 23 2013

The nonpartisan Congressional Budget Office (CBO) released a report yesterday about the impact of a carbon tax on the U.S. economy and the

The Gwartz decision: the GAAR is not a filler

  • Dentons
  • -
  • Canada
  • -
  • May 22 2013

In Brianne Gwartz v. The Queen, 2013 TCC 86, the Crown attempted to utilize the GAAR to recharacterize as dividends certain capital gains which had

No consolidated taxation of corporate groups in Canada

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 22 2013

Canada does not have a formal system of corporate group taxation like the United States and other jurisdictions. Although Canadian corporate groups

Tax Court of Canada issues a comprehensive ruling on privilege issues and the appropriate exercise of remedies to address deficient lists of documents

  • Dentons
  • -
  • Canada
  • -
  • May 21 2013

In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 144 the Court considered a motion

Leaked documents suggest some taxpayers should consider voluntary disclosures

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents

Issuing official tax receipts

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

Canadian Registered Charities - Do you ever wonder what you can issue a tax receipt for, and in what amount? The CRA is aware of these questions and

Revision of the Québec mining tax regime

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • May 15 2013

Last May 6, the Québec ministère des Finances tabled information bulletin 2013-4 (the "Bulletin") exposing the amendments that will be

Québec announces new mining tax regime

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 15 2013

The government of the Province of Québec announced changes to its mining tax regime on May 6, 2013. This follows months of debate relating to

Federal Court of Appeal strikes out a pleading alleging that expenses are non-deductible in light of “egregious and repulsive” conduct by a taxpayer

  • Dentons
  • -
  • Canada
  • -
  • May 13 2013

In a ruling handed down May 6, 2013, the Federal Court of Appeal ordered that portions of a Crown pleading be struck out for suggesting that a