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Results: 1-10 of 2,582

Tax Court Addresses Distinction between Employees and Independent Contractors
  • Miller Thomson LLP
  • Canada
  • October 24 2016

A recent decision of the Tax Court of Canada serves as a reminder that charities and non-profit organizations must ensure that they properly


Alberta Court rules on what is a “reasonable amount” of interest under s. 20(1)(c)
  • Fasken Martineau DuMoulin LLP
  • Canada
  • October 24 2016

This summer saw the first case in which a court articulated the test for determining whether an interest amount is reasonable for purposes of


Supreme Court of Canada decides on trust tax residency
  • Osler Hoskin & Harcourt LLP
  • Canada
  • April 13 2012

The Supreme Court of Canada dismissed the taxpayers’ appeal in Fundy Settlement (also known as Garron or St. Michael Trust Corp.), deciding on April 12, 2012 that the relevant trusts were resident in Canada rather than Barbados for purposes of Canada’s Income Tax Act


Supreme Court of Canada to release two Quebec decisions on tax and rectification
  • Dentons
  • Canada
  • November 26 2013

On Thursday November 28, the Supreme Court of Canada will release its decisions in the companion cases of Agence du Revenu du Québec v


Taxpayer succeeds in a donation case, despite ruse
  • Thorsteinssons LLP
  • Canada
  • November 28 2012

Taxpayer victories have been few and far between in the “donations in kind” world


The Tax Court of Canada and the world of opera
  • Dentons
  • Canada
  • October 21 2013

Moliere once said, "Of all the noises known to man, opera is the most expensive." In Knapik-Sztramko v. The Queen (2013-799(IT)I, October 17, 2013


Recent legal developments in tax and tax dispute resolution
  • Gowling WLG
  • Canada
  • June 18 2014

The following is a summary of recent legal developments affecting tax and tax dispute resolution in Canada: On May 29, 2014, the Supreme Court of


Rent-free accommodation is not a charitable gift
  • Borden Ladner Gervais LLP
  • Canada
  • December 10 2013

In Carson v. The Queen, a husband and wife allowed a registered charity, in which the wife was a president, to use two rooms in their house rent-free


Willful blindness supports gross negligence penalties
  • Gowling WLG
  • Canada
  • February 28 2014

The TCC recently summarized gross negligence penalties in the "sad and sorry tale" of a group of taxpayers "who were led down a garden path, with the


Courts affirm use of indirect, markup audit method to calculate unreported liquor sales
  • Thorsteinssons LLP
  • Canada
  • March 11 2014

The courts recently released two decisions against restaurant owners in GST audit methodology cases. In 9100-8649 Québec Inc. v. Canada, 2014