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Taxpayer’s Attempt at Pleading “Sham” Fails
  • Thorsteinssons LLP
  • Canada
  • January 29 2016

In a rather bold move, the taxpayer in Coast Capital Savings Credit Union v. Canada (2015 TCC 195) claimed that it was the victim of a "sham" and

Finance Proposes Changes to the Taxation of Trusts and Estates and the Use of Charitable Donation Tax Credits by Estates
  • Miller Thomson LLP
  • Canada
  • January 21 2016

On January 15, 2016, the Department of Finance released legislative proposals to amend certain new rules in the Income Tax Act (ITA) that govern the

Legal trends: tax
  • Blake Cassels & Graydon LLP
  • Canada
  • December 31 2015

Elected in October 2015, Canada’s new Liberal government has proposed a tax platform featuring significant changes, including a four per cent

Providing Financial Support to a Disabled Person on Government Disability Assistance: Recent Regulatory Changes in British Columbia
  • Miller Thomson LLP
  • Canada
  • December 21 2015

Under the Employment and Assistance for Persons With Disabilities Regulation, B.C. Reg. 2652002 (Regulations), a disabled person's eligibility for

The end of financial privacy?
  • Stikeman Elliott LLP
  • Canada, OECD, USA
  • December 16 2015

Over 90 jurisdictions have committed to the OECD's Common Reporting Standard (CRS), creating comprehensive global automatic information exchange for

Court of Appeal summaries (December 6- 11)
  • Blaney McMurtry LLP
  • Canada
  • December 12 2015

The Court of Appeal released a fair number of civil decisions this week on a variety of topics, but nothing groundbreaking. Perhaps the most

Urgent advisory: Commence voluntary disclosures before the end of 2015
  • Gowling Lafleur Henderson LLP
  • Canada
  • December 11 2015

Data from the Canada Revenue Agency (“CRA”) confirms that voluntary disclosures (“VDs”) of offshore assets, gains and income hit record levels in

New Government’s First Round of Tax Changes Introduced in Parliament
  • McMillan LLP
  • Canada
  • December 10 2015

New federal Finance Minister Bill Morneau has introduced a Notice of Ways and Means Motion in the House of Commons (the "Motion"). The Motion

Update on Taxation of Estate Plans
  • Aird & Berlis LLP
  • Canada
  • December 8 2015

On January 1, 2016, new tax rules relating to certain types of trusts come into force. These new rules will eliminate some of the advantages of using

Canadians with Swiss bank accounts have until December 31, 2015 to file a voluntary disclosure
  • Fasken Martineau DuMoulin LLP
  • Canada
  • December 7 2015

The United States came down hard on Swiss banks after receiving, from various whistleblowers, Swiss bank data evidencing U.S. citizens had hidden