Leonard Gilbert

Thorsteinssons LLP

Legal Influencer

Q3 l 2021

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

Articles

Results 1 to 5 of 19


Zeifmans - Request for information on unnamed persons issued to accounting firm

Canada - July 14 2021 In Zeifmans LLP v. MNR, 2021 FC 363, the Federal Court considered whether a requirement for information regarding unnamed persons issued to an…

Chris Marta

Federal Court of Appeal confirms trust deed gave public corporation de facto control over a private corporation wholly owned by the trust

Canada - July 5 2021 In Bresse Syndics Inc. v. The Queen, 2021 FCA 115 (sub nom. CO2 Solution Technologies Inc.), the Federal Court of Appeal (“FCA”) considered the extent…

Chris Marta

Federal Court finds CRA incorrectly conflates amending an election with rectification

Canada - July 2 2021 In Brent Carlson Family Trust v. Canada (National Revenue), 2021 FC 506, two family trusts made requests to amend elections for the 2014 taxation…

Chris Marta

Documents requested pursuant to a requirement for information under s. 288(1) of the Excise Tax Act (Canada) need not be proportional to matter at issue

Canada - June 29 2021 In Canada (National Revenue) v. 2276230 Ontario, 2021 FC 242, the Federal Court granted a compliance order to the CRA citing the Federal Court of…

Chris Marta

CRA Updates Guidance on Competent Authority Assistance

Canada, European Union - June 18 2021 On June 1, 2021, the CRA published Information Circular IC71-17R6 (“IC71-17R6”), which provides guidance on obtaining assistance under a mutual…

Chris Marta