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Results: 1-10 of 2,085

McKesson: FCA allows taxpayer’s motion
  • Dentons
  • Canada
  • December 19 2014

The Federal Court of Appeal has allowed the taxpayer's motion to amend its Notice of Appeal to add a new ground of appeal and to file a Supplementary


Devon: TCC considers large corporation rules
  • Dentons
  • Canada
  • September 17 2014

In Devon Canada Corporation v. The Queen the issue is whether the taxpayer ("Devon") may deduct $20,884,041 paid to cancel issued stock options


Charitable gift donation credit to a non-qualified donee is not a Charter Right
  • Borden Ladner Gervais LLP
  • Canada
  • December 10 2013

Have you ever wondered whether claiming a tax deduction for a charitable gift to a non-qualified donee is a Charter Right? The Tax Court of Canada


Judicial review application preserved in transfer pricing penalty case
  • Bennett Jones LLP
  • Canada
  • September 23 2014

A recent Federal Court of Appeal (FCA) case illustrates how contentious transfer pricing disputes can be - even one a taxpayer believed had been


Tax Court: mini storage not a “small business”
  • Dentons
  • Canada
  • October 20 2014

The small business deduction ("SBD") is a tax-preference provided to certain privately-held Canadian corporations, and only in respect of certain


Health quest: appeal allowed where Crown failed to properly plead assumptions
  • Dentons
  • Canada
  • July 9 2014

What is the result of the Crown's failure to properly plead its assumptions in the Reply? This issue was considered by the Tax Court in Health Quest


Mckesson: Respondent’s factum filed
  • Dentons
  • Canada
  • August 26 2014

Earlier this year, McKesson Canada Corporation appealed the decision of the Tax Court of Canada in McKesson Canada Corporation v. The Queen (2013 TCC


Tax Court finds abusive indirect strip of V-Day value
  • Thorsteinssons LLP
  • Canada
  • June 23 2014

In Lucie Descarries v. The Queen, 2014 TCC 75, the Tax Court of Canada (TCC) held that one result of the taxpayer's share transactions was


Galachiuk: TCC clarifies due diligence defence under 163(1)
  • Dentons
  • Canada
  • June 24 2014

Subsection 163(1) of the Income Tax Act (the "Act") imposes a penalty of 10 on an amount that a taxpayer fails to report in hisher return where


McKesson: Appellant’s factum filed
  • Dentons
  • Canada
  • June 25 2014

On January 10, 2014, McKesson Canada Corporation appealed the decision of the Tax Court of Canada in McKesson Canada Corporation v. The Queen (2013