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Julien Bourgeois

Gowling WLG

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Update on the Marihuana for Medical Purposes Regulations

Canada - May 12 2014 As of April 1, 2014, the way that Canadians can access marihuana for medical purposes has changedor at least, it was supposed to. Under the...

Jean-François Graillon.

SCC overrules itself and revisits farming loss deductions limit

Canada - August 27 2012 On the 1st of August, 2012, the Supreme Court of Canada ("SCC") delivered its decision in the case of Canada v Craig in which it revisited the interpretation of section 31 of the Income Tax Act ("ITA")....

Tax court rules against CRA policy on shareholder control of CCPC

Canada - June 15 2012 In a decision released on April 12, 2012, the Tax Court of Canada (“Court”) concluded that even if 70 of the voting shares of a corporation were owned by non-residents, de jure control could still be held by Canadian residents and the corporation could maintain its status as a Canadian-controlled private corporation (“CCPC”)....