Ian Gamble

Thorsteinssons LLP

Legal Influencer

Q1 | 2019

Legal Influencers

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CRA treats Bitcoin mining as taxable barter transaction

Canada - September 23 2019 Context: In 1982 the CRA published its position on barter transactions, describing them as transactions “effected when any two persons agree to a…

Tax Court says section 16 is not one-sided

Canada - October 23 2017 Section 16 of the Income Tax Act (Canada) provides that "Where, under a contract or other arrangement, an amount can reasonably be regarded as being…

Cross-border surplus extraction following arm’s length acquisition was not abusive.

Canada - October 16 2017 Canada's general anti-avoidance rule (the GAAR) in s. 245 of the Income Tax Act is, in the final analysis, an anti-abuse rule. Even if a transaction…

Technical trap for foreign resource properties held by a partnership.

Canada - October 11 2017 Consider a case in which a foreign resource business is carried on through a limited partnership, and the partnership disposes of a foreign resource…

Repsol: Federal Court of Appeal upholds Tax Court’s application of CCA provisions.

Canada - October 3 2017 In The Queen v. Repsol Canada Ltd. et. al., 2017 FCA 193, the Federal Court of Appeal (FCA) upheld the Tax Court of Canada's decision to include in…