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Results: 1-10 of 2,419

Whose mistake? Ontario Sup. Ct. rectifies Trust Deed
  • Dentons
  • Canada
  • October 8 2014

Most tax rectification cases address situations in which a professional advisor has made a mistake in the planning and execution of a transaction


Brent Kern Family Trust: FCA dismisses appeal
  • Dentons
  • Canada
  • November 17 2014

In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal with reasons delivered from the


Applications for leave to appeal dismissed - 16 October 2014
  • Gowling WLG
  • Canada
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the


B.C. Supreme Court rescinds land transfers
  • Dentons
  • Canada
  • October 15 2014

In Re 0741508 BC Ltd and 0768723 BC Ltd (2014 BCSC 1791), the British Columbia Supreme Court (“BCSC”) considered whether rescission should be


Rescission fixes tax mistake again
  • Gowling WLG
  • Canada
  • November 26 2014

The equitable doctrine of rescission was relied upon recently in 0741508 BC Ltd and 0768723 BC Ltd (Re), 2014 BCSC 1791, a B.C. case involving a tax


Taxable tax-free savings accounts
  • Thorsteinssons LLP
  • Canada
  • November 25 2016

Almost since tax-free savings accounts (TFSAs) were first introduced in 2009, the Canada Revenue Agency (CRA) has been clamping down on what it views


Case Comment: Bell v The Queen (2016 TCC 175)
  • MacPherson Leslie & Tyerman LLP
  • Canada
  • November 23 2016

In Bell v The Queen (2016 TCC 175), the Tax Court of Canada determined that bonuses earned by a status Indian, who conducted the majority of her


Tax Court makes rare award of solicitor-client costs
  • Thorsteinssons LLP
  • Canada
  • January 14 2015

In the recent decision in Simard v. Canada (2015 TCC 2), the Tax Court of Canada made a rare award of costs on solicitor-client basis due to the fact


ConocoPhillips: FCA confirms Tax Court’s jurisdiction to determine questions of timing and the validity of a Notice of Objection
  • Dentons
  • Canada
  • January 15 2015

In ConocoPhillips Canada Resources Corp. v. The Queen (2014 FCA 297), the Federal Court of Appeal overturned a Federal Court decision (2013 FC 1192


Applications for leave to appeal dismissed - 16 January
  • Gowling WLG
  • Canada
  • January 16 2015

On appeal from the judgment of the Court of Appeal for British Columbia pronounced June 6, 2014. In 1974, Mr. Dhillon purchased a home in Vancouver