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Thorsteinssons LLP | Canada | 27 Jan 2022

Federal Government Releases Draft “Underused Housing Tax” Legislation

The federal government provided its 2021 Economic and Fiscal Update on December 14, 2021. Amidst numerous new legislative measures introduced was the…
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Miller Thomson LLP | Canada | 14 Jan 2022

The Underused Housing Tax Act: A primer

On December 15, 2021 the House of Commons held the first reading of Bill C-8, which includes draft legislation for a new stand-alone tax act: the…
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Miller Thomson LLP | Canada | 17 Dec 2021

$17 million estate gift to private foundation not eligible for tax credit: Lessons from last-minute tax planning

The Tax Court of Canada decision in Odette (Estate) v the Queen demonstrates two equally important principles. The first is the need to carefully…
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Davies Ward Phillips & Vineberg LLP | Canada | 26 Oct 2021

Taxpayers Must Pay Interest on Non-Existent Tax Debts

In The Bank of Nova Scotia v The Queen, the Tax Court of Canada (TCC) considered how to calculate arrears interest on an audit adjustment that is…
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Borden Ladner Gervais LLP | Canada | 22 Oct 2021

Federal Court of Appeal confirms a specific pleading of sham increases certainty

In the recent Canada v. Pomeroy Acquireco Ltd., 2021 FCA 187 decision, the Federal Court of Appeal (FCA) dismissed the Tax Court of Canada’s decision…
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Thorsteinssons LLP | Canada | 22 Oct 2021

Boguski - Crown unsuccessful in obtaining section 174 order to bind unrelated taxpayers in substantially similar transactions

In Canada (National Revenue) v. Boguski, 2021 FCA 118 affirming 2018 TCC 236, the Federal Court of Appeal (the “FCA”) affirmed the decision of the Tax…
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Borden Ladner Gervais LLP | Canada | 18 Oct 2021

Federal Court of Appeal rules sham need not be specifically plead

In a decision rendered verbally from the Bench by Justice Woods on September 16, 2021, the Federal Court of Appeal (FCA) dismissed the Taxpayers’…
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Gowling WLG | Canada | 28 Sep 2021

Section 160 Liability - Damis Properties Inc. v. The Queen

In Damis Properties Inc. v. The Queen (“Damis”), the Tax Court of Canada (“TCC”) found subsection 160(1) of the Income Tax Act ("ITA") [1]…
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Thorsteinssons LLP | Canada | 3 Jun 2021

COVID-19 Tax Update: Tax Court Announces Further Cancellations

On June 1, 2021, the Tax Court of Canada released a further Notice to the Public and the Profession regarding its upcoming hearing schedule…
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Gowling WLG | Canada | 27 May 2021

Tax Court affirms that expert witnesses need to know the business

In Allegro Wireless the Tax Court of Canada ("TCC") highlighted that, to qualify as an expert, a witness must be able to demonstrate sufficient…
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