We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 934

Tax Court Allows Deduction for Advisory Fees in M&A Transaction
  • Bennett Jones LLP
  • Canada
  • July 22 2016

The Tax Court of Canada has recognized in a recent case that “oversight expenses” - notably investment banking and other professional advisory fees


Selling a business: Top five tips revealed
  • Gowling WLG
  • Canada
  • July 21 2016

Business owners are often looking for opportunities to improve and grow their businesses, or in some cases, refine their exit strategies. If you’re a


The Federal Court of Appeal clarifies the de facto control test
  • Gowling WLG
  • Canada
  • June 14 2016

Control is a concept that is relevant for a number of income tax rules. There are two types of control: de jure and de facto control. Determining de


Applications for leave to appeal dismissed - 10 June 2016
  • Gowling WLG
  • Canada
  • June 10 2016

The applicant sought reconsideration of a decision of the Public Service Labour Relations and Employment Board (“Board”) dated February 21, 2008. She


SCC rules s. 231.2(1) requirements unconstitutional as applied to taxpayers’ legal advisors
  • Thorsteinssons LLP
  • Canada
  • June 5 2016

The Canada Revenue Agency (CRA) has extremely broad powers to audit Canadian taxpayers, which is a practical necessity in any self-reporting tax


Sell now to avoid paying higher taxes upon disposition of goodwill and other intangibles
  • Dentons
  • Canada
  • June 1 2016

The 2016 Federal Budget proposed changes to the Income Tax Act (Canada), expected to come into force effective January 1, 2017, that will alter the


Small Business Deduction Survives Budget: Ottawa Proposes Major New Limitations
  • Blaney McMurtry LLP
  • Canada
  • June 1 2016

Now that the new federal Liberal government's first budget has been introduced, we can focus our attention on those measures that actually have been


Dissolved corporation lacks standing in Tax Court
  • Gowling WLG
  • Canada
  • May 31 2016

In 1455257 Ontario Inc. (2016 FCA 100), the Federal Court of Appeal (“FCA”) overruled its prior precedent and held that a dissolved corporation


Dissolved corporation lacks standing in tax court
  • Gowling WLG
  • Canada
  • May 31 2016

In 1455257 Ontario Inc. (2016 FCA 100), the Federal Court of Appeal (“FCA”) overruled its prior precedent and held that a dissolved corporation


CRA says stop-loss rule did not apply on conversion of US LLC to US LP
  • Thorsteinssons LLP
  • Canada
  • May 22 2016

In 2015-0588791I7 (recently released), a foreign affiliate of a partnership (LLC 1) held a shares in another US limited liability company (LLC 3