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Waiver of rights fatal to tax appeal

Gowling Lafleur Henderson LLP
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Canada
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January 11 2013

In the recent case of Noran West Developments Ltd. v. The Queeni, the Tax Court of Canada (TCC) quashed the appeal because the appellant had waived its

SCC overrules itself and revisits farming loss deductions limit

Gowling Lafleur Henderson LLP
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Canada
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August 27 2012

On the 1st of August, 2012, the Supreme Court of Canada ("SCC") delivered its decision in the case of Canada v Craig in which it revisited the interpretation of section 31 of the Income Tax Act ("ITA"

Choose your tax advisors with care: the curious case of "doctor tax" Thelwell v. The Queen

Gowling Lafleur Henderson LLP
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Canada
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July 20 2012

The Thelwell case, recently decided by Boyle J. of the Tax Court of Canada ("TCC"), should caution taxpayers to be careful when seeking tax advisory and dispute resolution services

Tax court rules against CRA policy on shareholder control of CCPC

Gowling Lafleur Henderson LLP
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Canada
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June 15 2012

In a decision released on April 12, 2012, the Tax Court of Canada (“Court”) concluded that even if 70 of the voting shares of a corporation were owned by non-residents, de jure control could still be held by Canadian residents and the corporation could maintain its status as a Canadian-controlled private corporation (“CCPC”

Federal Court of Appeal affirms Livaditis

Gowling Lafleur Henderson LLP
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Canada
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May 30 2012

The Federal Court of Appeal (“FCA”) upheld the judicial review decision of the Federal Court (“FC”) in Livaditis v. Canada Revenue Agency, disallowing the taxpayer’s request for relief under the CRA’s voluntary disclosures program (“VDP”) on the basis that the taxpayer’s disclosure was not voluntary

Federal Court of Appeal rules income from First Nation commercial fishery is exempt from taxation

Gowling Lafleur Henderson LLP
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Canada
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April 17 2012

The Federal Court of Appeal (FCA) has released two important decisions involving First Nation fishers who had originally been assessed income tax on income earned from commercial fishing activities

Aboriginal law 2011 a year in review

Gowling Lafleur Henderson LLP
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Canada
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February 17 2012

The Federal Court found that the 2011 Census and National Household Survey did not infringe the equality rights (s. 15 of the Canadian Charter) of offreserve Aboriginal people because no distinction was made based on aboriginality or nonresidence on reserve

The Supreme Court of Canada speaks on GAAR

Gowling Lafleur Henderson LLP
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Canada
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January 25 2012

On December 16th last the Supreme Court of Canada (“SCC”) released its long anticipated decision in the case of Copthorne Holdings Ltd. v. The Queen (“Copthorne”

Mcdonald v. The Queen, 2011 TCC 437

Gowling Lafleur Henderson LLP
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Canada
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November 30 2011

This was an appeal as to whether the fishing income and employment insurance benefits received by 16 First Nation Appellants were exempt from taxation as they were personal property situated on a reserve within the meaning of s. 87 of the Indian Act

Buckingham v. Canada a new standard for due diligence in director’s liability tax cases?

Gowling Lafleur Henderson LLP
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Canada
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November 7 2011

In our article, “The CRA is not a Bank - Director's Liability in an Age of Economic Uncertainty”, we strongly warned corporate directors to make sure that source deductions, GSTHST, employee EI premiums and employee CPP contributions are remitted to the Crown and not used as operating funds, regardless of whether the corporation has cash flow problems

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Search results

Waiver of rights fatal to tax appeal

SCC overrules itself and revisits farming loss deductions limit

Choose your tax advisors with care: the curious case of "doctor tax" Thelwell v. The Queen

Tax court rules against CRA policy on shareholder control of CCPC

Federal Court of Appeal affirms Livaditis

Federal Court of Appeal rules income from First Nation commercial fishery is exempt from taxation

Aboriginal law 2011 a year in review

The Supreme Court of Canada speaks on GAAR

Mcdonald v. The Queen, 2011 TCC 437

Buckingham v. Canada a new standard for due diligence in director’s liability tax cases?

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