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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…

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

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

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

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

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

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)…

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…

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

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