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Federal Budget 2021 - New rules Mean More Information Being Disclosed and Potentially More Enforcement

Canada, USA - April 30 2021 In Budget 2021, the federal government proposes to provide the Canada Revenue Agency (the "CRA") with $230 million over five years as part of an…

Greg DelBigio.

Ontario Court of Appeal unpersuaded by principle that governments have the right to legislate “illogically”

Canada - February 23 2021 In Stonehouse Group Inc. v. Ontario (Minister of Finance), 2021 ONCA 10, a taxpayer was successful in its dispute with the Ministry of Finance. As a…

Leonard Gilbert.

CRA not providing relief where covid-related delays create difficulties in meeting deadline for s. 164(6) loss carrybacks within estate’s first taxation year

Canada - February 18 2021 In CRA Technical Interpretation 2020-0865071E5, the CRA was asked whether it would allow more time for the application of s. 164(6) of the Income Tax…

Leonard Gilbert.

Tax Court of Canada provides clarity on timing of allocating costs between different taxation years

Canada - February 16 2021 In Yorkwest Plumbing Supply Inc. v. The Queen, 2020 TCC 122, due to a switch in the appellant's accounting system the cost of inventory was not…

Leonard Gilbert.

Federal Court of Appeal finds that a corporation must be represented by counsel in tax appeals

Canada - February 12 2021 In Canada v. BCS Group Business Services Inc., 2020 FCA 205, the Federal Court of Appeal held that a corporation cannot not appear “in person” and…

Leonard Gilbert.