François Barette
Fasken
Articles
The True Intention of the Parties Has Its Limits: An Important Reminder from the Supreme Court of Canada
Canada - December 13 2016 Following its 2013 AES decision, the Supreme Court of Canada ("SCC") has once again addressed the issue of retroactive modifications to written…
Budget 2015 - Canada
Canada - April 22 2015 The Minister of Finance (Canada), the Honourable Joe Oliver, presented the Government of Canada's 2015 Federal Budget ("Budget 2015") on April 21…
Frédéric Barriault, Jérôme Bernèche, Howard M. Carr, L. David Fox, Kathleen S.M. Hanly
How to counter municipal tax increases
Canada - March 21 2014 The new 2014-2015-2016 property assessment rolls deposited in most of Quebec's large cities came into effect on January 1, 2014. The values appearing…
The Supreme Court of Canada rules in favor of taxpayers regarding retroactive rectification of documents and their enforceability against tax authorities
Canada - November 29 2013 On November 28, 2013, in the Services environnementaux AES Inc. case, the Supreme Court of Canada ("SCC") has confirmed a decision of the Qué…
Frédéric Barriault, Nikolas Blanchette, L. David Fox, Alan M. Schwartz, Kevin H. Yip
Payments to relinquish right to reinstatement likely taxable according to CRA
Canada - December 8 2011 In CRA Document No.: 2011-0421931E5, the Canada Revenue Agency (the "CRA") concluded that a payment made by an employer to relinquish an employee's potential right to reinstatement likely constituted a "retiring allowance," as defined in the Income Tax Act (Canada) (the "Act") and would, therefore, be taxable.
