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Borden Ladner Gervais LLP | Canada | 7 Jan 2021
Despite a year that included court closures and a CRA shutdown, there were a number of noteworthy and interesting decisions from the Tax Court of…
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Borden Ladner Gervais LLP | Canada | 19 Nov 2020
A recent decision from the Ontario Superior Court of Justice (the Court) confirms the importance of a director's written consent to serve for…
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Davies Ward Phillips & Vineberg LLP | Canada | 8 Nov 2020
Across the globe, courts are rapidly adapting their practices and procedures, initially in response to the COVID-19 pandemic and now to the gradual…
Article
Lavery Lawyers | Canada, Global | 6 Nov 2020
Dans la récente décision Agracity c. La Reine, la Cour canadienne de l’impôt (la « Cour ») a avalisé les conséquences fiscales canadiennes des…
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Lavery Lawyers | Canada, Global | 6 Nov 2020
In the recent decision in Agracity Ltd. v. The Queen, the Tax Court of Canada (the “Court”) endorsed the Canadian tax consequences of business…
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Davies Ward Phillips & Vineberg LLP | Canada | 26 Oct 2020
Across the globe, courts are rapidly adapting their practices and procedures, initially in response to the COVID-19 pandemic and now to the gradual…
Article
Borden Ladner Gervais LLP | Canada | 8 Oct 2020
On September 14, 2020, the Federal Court of Appeal (FCA) released its decision dismissing the taxpayer’s appeal of the Tax Court of Canada (TCC)…
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Lavery Lawyers | Canada | 25 Sep 2020
La Cour canadienne de l’impôt (la « Cour ») a récemment confirmé la déductibilité de frais financiers engagés dans le cadre d’une émission d’actions…
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Lavery Lawyers | Canada | 25 Sep 2020
The Tax Court of Canada (the "Court") recently upheld the deductibility of carrying charges incurred in connection with an issuance of shares. In so…
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Davies Ward Phillips & Vineberg LLP | Canada | 3 Sep 2020
Across the globe, courts are rapidly adapting their practices and procedures in response to, initially, the COVID-19 pandemic and now to the gradual…