Alvin Lun

Thorsteinssons LLP

Legal Influencer

Q1 l 2020

Legal Influencers

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COVID-19 Tax Update: CRA accepting applications for clearance certificates and international waivers by email

Canada - May 28 2020 Further to recent public statements (as discussed in our previous blog post), the CRA has announced that as a result of COVID-19 they will temporarily…

Tax Court finds that cancellation of arrears interest owed by transferor reduces transferee’s liability under section 160

Canada - February 3 2020 In Scott v The Queen, 2020 TCC 4, the Tax Court of Canada held that a transferee’s liability in a section 160 assessment was reduced where, after the…

Reminder: Complete Empty Homes Tax Declaration by February 4, 2020

Canada - February 1 2020 Registered owners of residential property in Vancouver are reminded to complete their 2019 property status declarations by February 4, 2020. Owners…

Reminder: Pay the interest on prescribed-rate loans or indebtedness by January 30

Canada - January 29 2020 Prescribed-rate loans or indebtedness generally refer to loans or indebtedness that meet the following statutory requirements to qualify for an…

Speculation and Vacancy Tax: Rental Restriction Exemption Extended Through to 2021

Canada - January 21 2020 On December 23, 2019, the BC Government issued Order in Council No. 723 (the "Order"). Among other things, the Order establishes the Exemptions from…