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Results: 1-10 of 2,283

To tax or not to tax, the supply is the question: case comment Casa Blanca Homes Ltd. v. R
  • McMillan LLP
  • Canada
  • March 12 2014

In Casa Blanca Homes Ltd. v. R.,1 Canada Revenue Agency (“CRA”) assessed a GST registrant, Casa Blanca Homes Ltd. (“Casa Blanca”), for not charging


SR&ED credit: contemporaneous documentation is not essential
  • Fasken Martineau DuMoulin LLP
  • Canada
  • January 10 2015

On October 23, 2014, the Honorable Justice Gaston Jorré of the Tax Court of Canada ("TCC") rendered a judgement favorable to businesses


BCCA finds limited partners not purchasers of property sold to limited partnership
  • McCarthy Tétrault LLP
  • Canada
  • February 27 2013

When a limited partner sells property to the limited partnership, is the limited partner itself a purchaser of that property, or is the only


Canada Revenue Agency provides update on rulings and GAAR at Toronto centre CRA & professionals group breakfast seminar
  • Dentons
  • Canada
  • June 6 2013

On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the


Supreme Court of Canada rules on value of assumed obligations in asset sales
  • Norton Rose Fulbright Canada LLP
  • Canada
  • June 5 2013

On May 23, 2013, the Supreme Court of Canada (SCC) rendered its decision in Daishowa-Marubeni International Ltd. v Canada in which it concluded that


Tax Court of Canada permits employer deduction of fair market value of stock grant
  • Stikeman Elliott LLP
  • Canada
  • December 7 2012

Equity-based incentive plans have in recent years become a common component of the compensation package for executive employees in Canada


Extensive amendments to Tax Court of Canada Rules (General Procedure) published in Part I of the Canada Gazette
  • Dentons
  • Canada
  • December 9 2012

The general objectives of the proposed amendments are to streamline the process of hearings and to codify the practice relating to litigation process conferences; to implement new rules and amend existing rules governing expert witnesses and the admissibility of their evidence in the Tax Court of Canada; to allow the Court to proceed with a hearing of one or more appeals, while other related appeals are stayed pending a decision on the lead cases heard by the Court; to encourage parties to settle their dispute early in the litigation process; and to make technical amendments


Take a chance: judicial review of the CRA’s discretionary power under s. 152(4.2) of the Income Tax Act
  • Dentons
  • Canada
  • September 24 2013

In Radonjic v. The Queen (2013 FC 916), the taxpayer brought an application for judicial review of the CRA's refusal to make certain adjustments to


Common or civil law, mistaken contracts can be fixed
  • Gowling WLG
  • Canada
  • March 27 2014

Two companion cases recently decided by the Supreme Court of Canada (“SCC”) confirm that contractual errors with tax consequences may be corrected


Tax Court upholds penalties imposed for false statements
  • Dentons
  • Canada
  • March 19 2014

In Morton v. The Queen (2014 TCC 72) , the Tax Court of Canada upheld penalties imposed by the Minister of National Revenue (the "Minister") under