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US insurers have no PE in Canada

  • Borden Ladner Gervais LLP
  • -
  • Canada, USA
  • -
  • June 19 2008

On May 16, 2008, the Tax Court of Canada released its judgments in American Income Life Insurance Company v. The Queen and Knights of Columbus v. The Queen

Revenue Minister can't use audit to "chill" business

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • March 13 2013

In MNR v. RBC Life Insurance Company et al., 2013 FCA 50, the Federal Court of Appeal held that the Minister of National Revenue could not use her