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Results:1-10 of 11

Reference letter liability
  • Miller Thomson LLP
  • Canada
  • August 31 2011

Charities and non-profit organizations that provide reference letters to departing and former employees need to ensure that they are aware of the possible legal implications that such letters entail.


Current cases: sale of business - defining goodwill and defending the purchase price allocation
  • Miller Thomson LLP
  • Canada
  • October 5 2010

The Tax Court of Canada decision in Transalta Corporation v The Queen, 2010 TCC 375 ("Transalta"), is an important addition to the jurisprudence concerning the meaning of goodwill for tax purposes and the application of section 68 of the Income Tax Act (Canada) (the "Act")1 to valuation and price allocation disputes with the Minister of National Revenue arising from asset sale transactions.


The tax shelter business: big rewards, now bigger risks
  • Miller Thomson LLP
  • Canada
  • September 30 2010

Tax shelters have been around for a long time.


The tax shelter business: big rewards, now bigger risks
  • Miller Thomson LLP
  • Canada
  • June 30 2010

Tax shelters have been around for a long time.


A lesson worth repeating: a look back at Re Rovet
  • Miller Thomson LLP
  • Canada
  • April 14 2010

While the practice of backdating documents is not in and of itself improper, severe consequences can stem from improperly backdating documents.


The CRA continues to investigate and prosecute fraud
  • Miller Thomson LLP
  • Canada
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders.


Sheldon L. Wood
  • Miller Thomson LLP

Clifford Goldlist
  • Miller Thomson LLP

Clarke D. Barnes
  • Miller Thomson LLP