McMillan LLP | Canada | 23 May 2019
In its recent decision in Minister of National Revenue v Cameco Corporation, the Federal Court of Appeal ("FCA") held that the Canada Revenue Agency…
Borden Ladner Gervais LLP | Canada | 16 May 2019
The Minister of National Revenue (the Minister) sought an order from the Federal Court to compel three individuals to provide the Canada Revenue…
Davies Ward Phillips & Vineberg LLP | Canada | 10 Apr 2019
In Minister of National Revenue v Cameco Corporation, the Federal Court of Appeal (FCA) dismissed the Minister of National Revenue’s appeal and held…
Torkin Manes LLP | Canada | 18 Mar 2019
Over the past few months there have been some exciting developments for Canadian registered charities in terms of their ability to engage in advocacy…
Borden Ladner Gervais LLP | Canada | 11 Mar 2019
The CRA has developed and published a draft guidance for public consultation to explain how it will administer the new rules on public policy…
Fasken | Canada | 7 Jan 2019
The Federal Court’s recent decision in Atlas Tube Canada ULC v MNR[1] showcases an important advantage that lawyers bring to multi-disciplinary teams…
Borden Ladner Gervais LLP | Canada | 14 Nov 2018
Canada (National Revenue) v Atlas Tube Canada ULC is the latest in a series of cases considering the ability of the Canada Revenue Agency (CRA) to…
Stikeman Elliott LLP | Canada | 26 Sep 2018
The Tax Court of Canada has decided in Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen that a Luxembourg resident corporation may avail…
Torkin Manes LLP | Canada | 21 Sep 2018
There is more news for Canadian registered charities and the regulation of their political activities. A draft of proposed amendments to the Income…
Thorsteinssons LLP | Canada | 24 Aug 2018
The recent Federal Court decision in Canada (National Revenue) v. Hydro-Québec, 2018 FC 622 made a strong statement against an interpretation of the…