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The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

Gowling Lafleur Henderson LLP
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Canada
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January 15 2009

The Federal Court of Appeal ("FCA") judgment in eBay Canada Ltd. and eBay CS Vancouver Inc. v. M.N.R., 2008 FCA 348 ("eBay") is the latest in a series of decisions extending the power of the Minister of National Revenue ("Minister") to compel disclosure of confidential taxpayer information

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

Fasken Martineau DuMoulin LLP
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Canada
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May 5 2009

On April 16 2009, the Federal Court of Appeal (the “FCA”) rendered its decision in The Queen v. The Canadian Medical Protective Association (the “CMPA”) and concluded that fees paid by the Canadian Medical Protective Association (the “Association”) for discretionary investment management services are exempt financial services within the meaning of the Excise Tax Act (Canada) (the “ETA”

The CRA continues to investigate and prosecute fraud

Miller Thomson LLP
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Canada
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August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

Supreme Court of Canada rules against taxpayer in Lipson, dismisses leave to appeal in Mackay

Osler, Hoskin & Harcourt LLP
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Canada
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January 15 2009

Today, Canada's highest court denied leave to appeal in Mackay, a case in which the Federal Court of Appeal held that the general anti-avoidance rule (“GAAR”) under the Income Tax Act (Canada) applied to a structured acquisition that resulted in the transfer of losses between arm's-length parties

Landrus: specificity ousts GAAR

Borden Ladner Gervais LLP
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Canada
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May 11 2009

On April 16, 2009, the Federal Court of Appeal affirmed the decision of the Tax Court of Canada in The Queen v. Gary Landrus, holding that the general antiavoidance rule (“GAAR”) did not deny the deduction of a “terminal loss” under subsection 20(16) of the Income Tax Act (Canada) (“ITA”

GST input tax credits and assumed liabilities

McMillan LLP
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Canada
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September 17 2009

On a business transfer implemented as an asset purchase, the buyer will often assume business liabilities arising in the normal course up to the time of closing

GST and QST on portfolio management fees - recent developments

Stikeman Elliott LLP
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Canada
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May 27 2009

The Canadian Federal Court of Appeal recently released its much-anticipated decision in the case of The Queen v. The Canadian Medical Protective Association (CMPA

Lipson v. Canada - a sworded tale

Cassels Brock & Blackwell LLP
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Canada
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February 19 2009

In a split decision rendered in January 2009, the Supreme Court of Canada ("SCC") applied the general anti-avoidance rule under section 245 of the Income Tax Act (Canada) (the "Act") to deny interest deductibility in the highly anticipated Lipson decision

Withholding on payments to non-resident service providers

McMillan LLP
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Canada
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September 10 2009

The recent Stora Enso Beteiligungen (SEB) case highlights the importance of the requirement under section 105 of the Income Tax Regulations for a payer to withhold 15 of the gross amount of payments of fees to non-residents of Canada in respect of services rendered in Canada

Tax exemption does not apply when aboriginals compete with non-native businesses within the commercial mainstream

Gowling Lafleur Henderson LLP
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Canada
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September 9 2009

In Pelletier, the appellant claimed his logging business income was exempt from taxation by operation of section 87 of the Indian Act, which provides that the property of an Indian situated on a reserve is exempt from taxation

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The long arm of the Minister of National Revenue grows another foot - disclosure in eBay Canada

The Federal Court of Appeal agrees that GST paid on management fees to investment managers is exempt from GST and gives rise to a GST rebate

The CRA continues to investigate and prosecute fraud

Supreme Court of Canada rules against taxpayer in Lipson, dismisses leave to appeal in Mackay

Landrus: specificity ousts GAAR

GST input tax credits and assumed liabilities

GST and QST on portfolio management fees - recent developments

Lipson v. Canada - a sworded tale

Withholding on payments to non-resident service providers

Tax exemption does not apply when aboriginals compete with non-native businesses within the commercial mainstream

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