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Results:1-10 of 165

Budget 2017: No game-changers in holding-pattern budget
  • Gowling WLG
  • Canada
  • March 23 2017

Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much


Foreign exchange gains on debt-parking
  • Gowling WLG
  • Canada
  • August 30 2016

New rules have been proposed that would require accrued foreign exchange gains on a foreign currency debt to be realized when the debt becomes a


Gross negligence penalties upheld against wilfully blind sophisticated taxpayer
  • Gowling WLG
  • Canada
  • August 23 2016

In Melman (2016 TCC 167), the Tax Court of Canada (“TCC”) upheld gross negligence penalties on the basis that Mr. Melman was wilfully blind to a


Changes coming to country-by-country transfer pricing documentation requirements
  • Gowling WLG
  • OECD, Canada
  • August 23 2016

Businesses with international operations need to be aware of changes to the required transfer pricing documentation that will apply in the near


Alternative arguments in support of tax assessments
  • Gowling WLG
  • Canada
  • August 23 2016

The Minister may not reassess after the normal reassessment period unless the taxpayer has filed a waiver, or the taxpayer’s return included a


Proposed replacement of eligible capital property rules by new depreciable property class
  • Gowling WLG
  • Canada
  • August 23 2016

Budget 2016 proposed rules to replace the existing eligible capital property (“ECP”) regime with a new class of depreciable capital property


The evolving taxation of derivatives
  • Gowling WLG
  • Canada
  • August 12 2016

Certain derivatives held on income account have been treated as Inventory for tax purposes, thereby allowing the deduction of unrealized losses on


Appeal allowed - 30 June 2016
  • Gowling WLG
  • Canada
  • June 30 2016

On appeal from a judgment of the Alberta Court of Appeal (Watson, Rowbotham and O'Ferrall JJ.A.), 2015 ABCA 409. V was charged along with six other


Rapport annuel de l'agence du revenu du Canada au parlement 2014-2015 : Pleins feux sur les mesures d'observation
  • Gowling WLG
  • Canada
  • March 30 2016

L’Agence du revenu du Canada (l’ ARC ) a publié son Rapport annuel au Parlement (le Rapport ), lequel présente le rendement et des statistiques


Revenu Québec promet de changer : le Plan d’action formulé en réponse au rapport annuel 2014-2015 du Protecteur du citoyen
  • Gowling WLG
  • Canada
  • March 30 2016

Revenu Québec a publié le plan d’action que ce ministère compte mettre en œuvre en vue de répondre aux vives critiques formulées à son égard dans le