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Applications for leave to appeal dismissed- 18 December
  • Gowling Lafleur Henderson LLP
  • 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

Applications for leave to appeal granted- 18 December
  • Gowling Lafleur Henderson LLP
  • 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

CRA audit powers vs. privilege
  • Thorsteinssons LLP
  • Canada
  • December 23 2014

On March 21, 2014, the Quebec Court of Appeal in the case of Canada (AG) and the Canada Revenue Agency v. Chambre des notaires du Quebec declared

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

Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be

Guidance on tax treatment of same-sex marriages takes effect
  • Morgan Lewis & Bockius LLP
  • USA
  • September 17 2013

On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released guidance clarifying that same-sex couples who are

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

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

A modest proposal: the discount and refund-or-donate policy
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • March 12 2013

Despite all of the jokes to the contrary, lawyers as a professional group are remarkably charitable. Unlike plumbers, doctors, electricians