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Results: 1-10 of 1,852

Leave must be obtained from the Superior Court before issuing a notice of assessment after a bankruptcy
  • Langlois Kronstrom Desjardins LLP
  • Canada
  • October 30 2014

On October 21, 2014, the Court of Appeal of Quebec rendered an important judgment in the matter of the bankruptcy of Sylvain Girard


FCA dismisses Lord Black’s tax appeal
  • Dentons
  • Canada
  • December 18 2014

Earlier this year, in Black v. HMQ (2014 TCC 12), Lord Conrad Black unsuccessfully argued in the Tax Court of Canada that, due to his U.K. Residency


Applications for leave to appeal dismissed- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked


Applications for leave to appeal granted- 18 December
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for Quebec pronounced May 15, 2014. The respondent pleaded guilty to two counts of impaired


Minister of National Revenue commences tax proceedings against generic drug manufacturers
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

On October 23, 2014, the Minister of National Revenue (the Minister) filed Notices of Application in the Federal Court against a number of generic


Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Tax Court finds forgiven debt was not disposed of to the debtor company
  • Thorsteinssons LLP
  • Canada
  • January 19 2015

In Gaumond v. The Queen, 2014 TCC 339, a shareholder forgave his loan to a company as part of the company’s proposal in bankruptcy, which proposal


Maddin: failure to inquire leaves director liable
  • Dentons
  • Canada
  • October 30 2014

In Maddin v. The Queen (2014 TCC 277), the taxpayer was a director of a corporation in the marble and granite industry (the “Corporation”) which


CRA audit powers vs. privilege
  • Thorsteinssons LLP
  • Canada
  • December 23 2014

On March 21, 2014, the Quebec Court of Appeal in the case of Canada (AG) and the Canada Revenue Agency v. Chambre des notaires du Quebec declared


Lau: BC SC corrects articles of incorporation after $17.3 million reassessment
  • Dentons
  • Canada
  • January 1 2015

Many tax rectification cases address situations in which certain transaction documents contain errors that do not accord with the parties' intent to