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Accountants, lawyers and privilege

Canada - May 28 2015 In light of the recent Tax Court of Canada decision, Zeldap Corporation v. Her Majesty the Queen, ("Zeldap"), this paper discusses the concept of…

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, François Barette, Jérôme Bernèche, Howard M. Carr, Kathleen S.M. Hanly.

Tax rectification: 22 practical tips to understand how it may help you reverse costly mistakes

Canada - September 17 2014 While history cannot be rewritten, taxpayers may be able to obtain relief from the unintended tax consequences of historical transactions by way of…

Check your bequests - deemed resident trust rules may apply

Canada - July 23 2014 The breadth of the rules in section 94 of the Income Tax Act (Canada) (the "Act"), which may apply to deem what would otherwise be a non-resident…

Practical tips regarding rectification in tax matters

Canada - June 3 2014 Rectification is an equitable remedy which may be granted by courts to restore taxpayers to a position in respect of completed transactions that…