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Applications for leave to appeal granted- 18 December
  • Gowling WLG
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for Quebec pronounced May 15, 2014. The respondent pleaded guilty to two counts of impaired

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

New tax trap for relationship breakdowns
  • Rockwell Olivier
  • Australia
  • October 8 2014

For many people, the breakdown of a spousal relationship is devastating not only emotionally, but also financially, as assets are divided and property

Applications for leave to appeal dismissed- 18 December
  • Gowling WLG
  • Canada
  • December 18 2014

On appeal from the judgment of the Court of Appeal for British Columbia pronounced August 5, 2014. The applicant and several other people attacked

Department of Labor issues guidance on same-sex marriages for ERISA purposes
  • Trucker Huss APC
  • USA
  • September 23 2013

On June 26, 2013, the Supreme Court of the United States ruled, in United States v. Windsor, that Section 3 of the Defense of Marriage Act, which

Same gender spouses the IRS and Department of Labor now agree
  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • USA
  • September 23 2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a

Federal agencies issue guidance that valid same sex marriages recognized for all federal tax purposes
  • Stinson Leonard Street LLP
  • USA
  • September 19 2013

On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein

IRS clarifies tax treatment of same-sex spouses
  • Bradley Arant Boult Cummings LLP
  • USA
  • September 3 2013

The Treasury Department and Internal Revenue Service ("IRS") have issued a landmark ruling that same-sex couples, legally married in jurisdictions

Colorado accounting department head sentenced to federal prison for failing to pay over employment taxes
  • Baker & Hostetler LLP
  • USA
  • September 13 2013

Bloomberg BNA reports that a Colorado woman who managed the accounting department of a garage door company she co-owns was sentenced to 28 months for

Finance ministry responds to feedback on its public consultation on amendments to the Income Tax Act to implement changes to the Exchange of Information regime
  • Drew & Napier LLC
  • Singapore
  • September 17 2013

On 18 July 2013, the Ministry of Finance (“MOF”) had issued a consultation paper on proposed legislative amendments to be made to the Income Tax Act