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Will CRA Pursue Directors for Deferred GST/HST?

Canada - June 19 2020 One of the many measures that the Federal Government has taken to protect employment and ease cash-flow crunches during the ongoing Coronavirus…

Michael Friedman, Michel M. Ranger, Jamie M. Wilks.

New guidance from FCA on “financial service” definition in the Excise Tax Act

Canada - September 3 2019 SLFI Group v Canada gave the Federal Court of Appeal (FCA) another chance to interpret and apply the definition of "financial service" in section 123…

Arbitrary Costs Awards in the Tax Court of Canada

Canada - June 20 2019 Lately, I’ve been thinking about costs awards in the Tax Court of Canada, given Cameco Corporation’s recent costs award of $10,250,000. This reminded…

Arbitrary Costs Awards in the Tax Court of Canada

Canada - June 19 2019 Lately, I've been thinking about costs awards in the Tax Court of Canada, given Cameco Corporation's recent costs award of $10,250,000. This reminded…

Are Courts Curtailing the CRA’s Audit Powers?

Canada - May 23 2019 In its recent decision in Minister of National Revenue v Cameco Corporation, the Federal Court of Appeal ("FCA") held that the Canada Revenue Agency…