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734 results found

Article

Borden Ladner Gervais LLP | Canada | 7 Jan 2021

Noteworthy 2020 GST/HST developments for the Financial Services Industry

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…
Article

Borden Ladner Gervais LLP | Canada | 19 Nov 2020

Director’s liability for source deductions where no consent to serve was given

A recent decision from the Ontario Superior Court of Justice (the Court) confirms the importance of a director's written consent to serve for…
Article

Davies Ward Phillips & Vineberg LLP | Canada | 8 Nov 2020

COVID-19 and the Courts: What You Need to Know

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

Une planification fiscale internationale confirmée par la Cour

Dans la récente décision Agracity c. La Reine, la Cour canadienne de l’impôt (la « Cour ») a avalisé les conséquences fiscales canadiennes des…
Article

Lavery Lawyers | Canada, Global | 6 Nov 2020

International tax planning endorsed by the Court

In the recent decision in Agracity Ltd. v. The Queen, the Tax Court of Canada (the “Court”) endorsed the Canadian tax consequences of business…
Article

Davies Ward Phillips & Vineberg LLP | Canada | 26 Oct 2020

COVID-19 and the Courts: What You Need to Know

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

FCA confirms GAAR applies to limited partner capital dividend tax plan

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)…
Article

Lavery Lawyers | Canada | 25 Sep 2020

La déductibilité des frais financiers confirmée par le tribunal

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…
Article

Lavery Lawyers | Canada | 25 Sep 2020

Court upholds deductibility of carrying charges

The Tax Court of Canada (the "Court") recently upheld the deductibility of carrying charges incurred in connection with an issuance of shares. In so…
Article

Davies Ward Phillips & Vineberg LLP | Canada | 3 Sep 2020

COVID-19 and the Courts: What You Need to Know

Across the globe, courts are rapidly adapting their practices and procedures in response to, initially, the COVID-19 pandemic and now to the gradual…
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