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Results: 1-10 of 587

Conrad Black: resident here, resident there, resident everywhere?

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • March 20 2014

It is common for an individual to be resident in more than one country at a given time (i.e., to be a "dual resident"). Where an individual is

SCC grants leave to appeal Guindon decision on advisor penalties

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • March 20 2014

This morning the Supreme Court of Canada granted the application for leave to appeal, with costs, from the Federal Court of Appeal's decision last

Courts affirm use of indirect, markup audit method to calculate unreported liquor sales

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • March 11 2014

The courts recently released two decisions against restaurant owners in GST audit methodology cases. In 9100-8649 Québec Inc. v. Canada, 2014

The impact of SCC decision in Daishowa-Marubeni International Ltd. v. Canada

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • June 25 2013

Recently, the Supreme Court of Canada released its decision in Daishowa-Marubeni International Ltd. v. Canada, a case that has been followed with

GST and QST on portfolio management fees - recent developments

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • 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

Waycobah First Nation v. Attorney General of Canada, 2011 FCA 191

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 14 2011

Federal Court Appeal upholds CRA decision to deny tax remission order to First Nation

Requirements for ITC and ITR claims: A judgment of the Court of Québec sets the record straight

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • December 16 2013

In the past few years, the Agence du revenu du Québec ("ARQ") has acted aggressively towards any taxpayers whom it suspects of being involved

The McKesson case a holiday gift from Justice Boyle of the Tax Court of Canada: ask and you shall receive(able) Canada’s latest transfer pricing decision

  • Dentons
  • -
  • Canada
  • -
  • December 31 2013

On Friday, December 20th, the Tax Court of Canada released the long-awaited and lengthy decision of Justice Patrick Boyle in McKesson Canada

Canada Trustco Mortgage Co. v. Canada: focus on financial institutions

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • October 28 2011

It is not often that the Supreme Court of Canada grants leave to appeal a decision relating to the Income Tax Act (ITA) or the law relating to how cheques are processed and paid

Rectification of contracts in Québec: another loss for taxation authorities and final word to be received from the Supreme Court

  • McCarthy Tétrault LLP
  • -
  • 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