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Searching Content indexed under Trials & Appeals & Compensation by Ehsan Wahidie ordered by Published Date Descending.
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Misrepresentation Defines The Limit Of Reassessing Beyond The Limitation Period: Inwest Investments Ltd. V. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.
Inwest Investments Ltd.51 came before the BC Supreme Court by way of a summary trial application and is one of several recent examples of bad judgment on the part of the CRA in litigating a reassessment with faint hope of success.
Canada
5 Feb 2016
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Third Party Penalties Under The Income Tax Act Survive Constitutional Challenge
On July 31, 2015 the Supreme Court of Canada ("SCC") released its much anticipated decision in the Guindon case confirming the constitutionality of the penalty regime contained in section 163.2 of the Income Tax Act...
Canada
3 Sep 2015
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