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Employer-provided parking: when is it a taxable benefit to the employee?

Borden Ladner Gervais LLP
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Canada
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October 1 2012

Employee compensation may include not only salary and wages but also non-cash compensation such as stock options and non-monetary benefits such as supplemental health and life insurance

Tax court finds unanimous shareholders’ agreement affected legal control of a corporation its non-resident shareholders

Borden Ladner Gervais LLP
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Canada
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June 5 2012

Determining who controls a corporation is relevant to determining the availability of certain tax benefits provided by the Income Tax Act (Canada

Goodwill hunting: identifying and allocating value to goodwill on the sale of a business

Borden Ladner Gervais LLP
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Canada
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February 16 2012

One of the more significant issues in an asset purchase deal is the allocation of purchase price among the assets being purchased

Employee stock option surrender payments non-deductible

Borden Ladner Gervais LLP
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Canada
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February 11 2011

On December 21, 2010, the Tax Court of Canada dismissed the taxpayer’s appeal in Imperial Tobacco Canada Limited v. The Queen

Crown’s appeal dismissed in General Electric case

Borden Ladner Gervais LLP
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Canada
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February 5 2011

On December 15, 2010, the Federal Court of Appeal dismissed the Crown's appeal of the Tax Court of Canada decision in General Electric Capital Canada Inc. v. The Queen

Stripped interest coupon planning not subject to GAAR

Borden Ladner Gervais LLP
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Canada
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May 19 2010

On May 17, 2010, the Federal Court of Appeal allowed the taxpayer’s appeal in Lehigh Cement Limited v. The Queen, holding that the general anti-avoidance rule (“GAAR”) did not apply to a series of transactions through which Lehigh’s interest payments on debt held by a related non-resident corporation were paid free of withholding tax to an arm’s length non-resident bank

Crown appeals General Electric case

Borden Ladner Gervais LLP
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Canada
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March 18 2010

On January 4, 2010, the Crown deposited with the Federal Court of Appeal its notice of appeal of the Tax Court of Canada's judgment in the case of General Electric Capital Canada Inc

Canada’s Supreme Court to hear GAAR appeal

Borden Ladner Gervais LLP
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Canada
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February 9 2010

The concept of paid-up capital is important for Canadian tax purposes in that, unlike certain of its treaty partners, Canada permits corporations to return capital to shareholders (even if they have accumulated earnings and profits for tax purposes), without payment of Canadian non-resident withholding tax

Crown appeals General Electric decision

Borden Ladner Gervais LLP
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Canada
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January 7 2010

On January 4, 2010, the Crown filed with the Federal Court of Appeal its Notice of Appeal of the Tax Court of Canada’s judgment (issued on December 4, 2009) in the case of General Electric Capital Canada Inc. v. The Queen

Barbados trust cannot side-step normal tax appeal process

Borden Ladner Gervais LLP
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Canada
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January 6 2010

In Canada (National Revenue) v. Morris, the Minister of National Revenue appealed a Federal Court judgment requiring it to provide the RCI Trust, a Barbados settled trust, with a written decision on whether shares sold by the trust in 2006 were treaty exempt property under the Canada-Barbados Income Tax Convention

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