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Results: 1-10 of 2,482

Supreme Court of Canada Upholds Reasonableness as Standard of Review
  • Bennett Jones LLP
  • Canada
  • November 7 2016

The standard of review of a composite assessment review Board's decision to increase a property tax assessment is reasonableness, the Supreme Court


Appeal allowed - 4 November 2016
  • Gowling WLG
  • Canada
  • November 4 2016

On appeal from a judgment of the Alberta Court of Appeal (2015 ABCA 85), affirming a decision of Rooke A.C.J. (2013 ABQB 526), which set aside the


Non-Arm’s Length and Section 84.1 in Poulin v. The Queen, 2016 TCC 154
  • Thorsteinssons LLP
  • Canada
  • November 3 2016

The so-called “anti-surplus stripping rule” in section 84.1 of the Income Tax Act (Canada) can apply where an individual taxpayer transfers shares of


November 2016 International Trade Compliance Update
  • Baker McKenzie
  • Africa, Asia-Pacific, Canada, Central & South America, Russia, South Korea, Ukraine, United Kingdom, USA, Democratic Republic of Congo, European Union, Global, Middle East, Myanmar, OECD
  • November 1 2016

Welcome to the November 2016 edition of Baker & McKenzie's International Trade Compliance Update. Here are some highlights: WTO: Trade policy reviews


Global Registration Services - Market Update, Q3 2016
  • Maples and Calder
  • Asia-Pacific, Belgium, Canada, European Union, Germany, Middle East, Slovenia, Switzerland
  • November 1 2016

On 19 July 2016, ESMA published an updated Q&A on the application of AIFMD 201161EU and its implementing measures. It clarifies certain AIFMD rules


Making the crime fit the punishment
  • Thorsteinssons LLP
  • Canada
  • June 14 2013

The Federal Court of Appeal's recent decision in The Queen v. Guindon attempts to answer the question: when is an intentional action criminal in


Blaneys Ontario Court of Appeal Summaries
  • Blaney McMurtry LLP
  • Canada
  • November 4 2016

Here are this week’s Court of Appeal Summaries. Civil topics covered included MVA, SABs, Family Law, vexatious litigants, employment law, simplified


GE Capital Canada: FCA dismisses Crown’s transfer pricing appeal on guarantee fees
  • Gowling WLG
  • Canada
  • January 12 2011

On November 16, 2010, the Federal Court of Canada ("FCA") heard the Crown's appeal from a decision by Hogan J. of the Tax Court of Canada (“TCC”


Lockie v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

In Lockie v The Queen, the Tax Court of Canada considered the appropriate determination of fair market value of certain items donated pursuant to a donation arrangement


Adomphwe v. The Queen
  • Miller Thomson LLP
  • Canada
  • May 31 2010

This case dealt with the reassessment of a taxpayer who had been receiving false donation receipts from his accountant, valued at as much as ten times his actual cash donation