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Thorsteinssons LLP is Canada’s largest law firm practicing exclusively in taxation law. Our lawyers are consistently recognized as being among…
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Thorsteinssons LLP | Canada | 28 Feb 2024

Glencore - Break fees as “inducement”

Tax and industry professionals have been waiting for the Federal Court of Appeal (the “FCA”) to issue its decision in Glencore Canada Corporation v R…
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Thorsteinssons LLP | Canada | 27 Feb 2024

2024 B.C. Budget: Tax highlights

On February 22, 2024, the British Columbia Minister of Finance tabled the province’s 2024 budget. The 2024 budget contains a number of notable tax…
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Thorsteinssons LLP | Canada | 12 Feb 2024

Federal Court of Appeal confirms that payments of life insurance premiums can give rise to taxable benefits under subsections 15(1) and 246(1) of the ITA

In Gestion M.-A. Roy Inc. c Canada (2024 FCA 16), the Federal Court of Appeal agreed with the Tax Court that the corporate holders of two life…
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Thorsteinssons LLP | Canada | 2 Feb 2024

CRA releases guidance on new trust reporting rules

The CRA has released an FAQ page regarding the new reporting rules in respect of trusts for taxation years ending on or after December 31, 2023. As…
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Thorsteinssons LLP | Canada | 30 Jan 2024

Reminder: Vancouver Empty Homes Tax declaration due February 2

Vancouver homeowners are reminded to file their Empty Homes Tax declaration for the 2023 year by February 2, 2024. Failure to file the declaration by…
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Thorsteinssons LLP | Canada | 9 Jan 2024

What’s new? The latest evolution in the GAAR “modernization” proposals

The Department of Finance first publicly announced an intention to modify the general anti-avoidance rule (the “GAAR”), found in section 245 of the…
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Thorsteinssons LLP | Canada | 9 Jan 2024

Artificial Intelligence (AI) in Federal Court

On December 20, 2023, the Federal Court released a Notice to the Parties and the Profession on the use of Artificial Intelligence (AI). The Notice…
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Thorsteinssons LLP | Canada | 28 Dec 2023

Department of Finance releases draft regulation on enhanced GST rebates for new purpose-built rental housing

On December 14, 2023, the Department of Finance released draft regulations (the “Regulations”) intended to clarify the enhanced 100% GST rebate for…
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Thorsteinssons LLP | Canada | 15 Dec 2023

AF2G Investments Inc. v. Minister of Finance - What constitutes a valid property transfer tax objection?

A recent decision from the British Columbia Supreme Court (“BCSC”), AF2G Investments Inc. v. Minister of Finance (BC), 2023 BCSC 2133, provided…
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