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Results: 1-10 of 2,698

Applications for leave to appeal dismissed - 13 August 2015
  • Gowling WLG
  • Canada
  • August 13 2015

On appeal from the Court of Appeal for Ontario. Mr. Waskowec has been engaged in a lengthy dispute with Hydro One Networks in an effort to compel


Alberta court says reification requires more than “general intent”
  • Thorsteinssons LLP
  • Canada
  • June 9 2015

In Harvest Operations Corp v Canada (Attorney General), 2015 ABQB 327, the Alberta Court of the Queen’s Bench denied an application for rectification


Tension and trends in tax-driven rectification: Graymar Equipment (2008) Inc and Fairmont Hotels Inc
  • Gowling WLG
  • Canada
  • July 13 2015

The Ontario Court of Appeal's decision in Juliar et al v Canada (Attorney General) has long been the leading Ontario case on rectification of tax


McNally: CRA does not have unfettered discretion to delay assessment
  • Dentons
  • Canada
  • July 10 2015

In McNally v. Canada (National Revenue) (2015 FC 767), the taxpayer brought an application to the Federal Court for an order requiring the Minister


Key developments in Canadian private M&A law for the oil and gas industry - Q2 2015
  • Stikeman Elliott LLP
  • Canada
  • September 9 2015

The second quarter of 2015 saw a number of legal developments that may specifically affect private companies in the oil and gas industry. Below


How to object to a tax assessment in Canada
  • Fasken Martineau DuMoulin LLP
  • Canada
  • August 30 2015

A GSTHST or income tax audit may result in an assessment that the taxpayer does not agree with. In this situation, it would be in the best interest


Manning a ghost ship: Tax Court allows undischarged bankrupt to obtain trustee consent for previously commenced appeal
  • Gowling WLG
  • Canada
  • July 13 2015

In Paul L. Schnier v. Her Majesty the Queen, the Tax Court of Canada (TCC) dismissed a motion to quash an appeal brought on the basis that the


GSTHST deemed trust is rendered ineffective against secured creditors post-bankruptcy
  • Stikeman Elliott LLP
  • Canada
  • September 24 2015

In its decision in The Queen v. Callidus Capital Corporation, rendered on August 17, 2015, the Federal Court of Canada examined, on a retrospective


Ontario court allows rectification of transactions to realize intended loss
  • Thorsteinssons LLP
  • Canada
  • November 22 2015

In Canada Life v. AG of Canada, 2015 ONSC 281, a Canadian subsidiary intended to realize a large loss on its interest in a partnership in order to


506913 N.B. Ltd.: Jarndyce v. Jarndyce Revisited
  • Dentons
  • Canada
  • December 22 2016

On a procedural motion in 506913 N.B. Ltd. v. The Queen (2016 TCC 286), the Tax Court ordered the Respondent to answer all questions refused on