Canada - October 26 2011 In 2002, the Supreme Court of Canada (“S.C.C.”) rendered its decision in the leading case of R. v. Jarvis (2002 SCC 73,  3 S.C.R. 757 [Jarvis]), in which it drew a distinction between civil tax audits and criminal tax investigations.
United Kingdom - December 29 2011 The Upper Tribunal of the United Kingdom Tax and Chancery Chamber recently released its decision in The Independent Schools Council v. The Charity Commission for England and Wales.
Canada - October 10 2012 The unexpected death of a business owner could mean that his or her estate trustees will come to hold legal title to all, if not a controlling portion of, the issued and outstanding shares in the capital of an operating company.
Canada - November 20 2015 In a recent Interpretation (CRA Views No. 2015-0573841C6) (the “Interpretation”), the Canada Revenue Agency (“CRA”) discussed its position on a…
Canada - May 25 2012 Prior to the Tax Court of Canada’s decision in Garron Family Trust et al. v. The Queen, 2009 TCC 450 [Garron], according to many legal professionals, a trust was resident in the jurisdiction in which a majority of its trustees resided.