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Searching Content indexed under Tax Authorities by Spiegel Sohmer ordered by Published Date Descending.
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1
Extension Of Delay To Disclose Prete-Nom Agreements
As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning.
Canada
30 Aug 2019
2
Tax Prescription Different In Provincial, Federal Legislation
In practice, a tax litigator defending the interests of a client at the objection stage may wish to support his representations to a Revenu Québec agent by referring to technical interpretations
Canada
3 Jul 2019
3
The Transfer Of Property To A Spouse: An Operation With No Consequences?
When a person owes money to the tax authorities, it could be dangerous for them to try to subtract their major assets
Canada
24 Jun 2019
4
Estimative Assessments And Prescription: Recent Developments
The recent decision in 6075240 Canada Inc. v. Canada[1] brings developments to prescription in matters of taxation.
Canada
4 Jun 2019
5
Notice Of Assessment Not Received: Recent Developments
The importance of respecting the various time limits imposed on taxpayers in exercising their right to contest cannot be overstated.
Canada
23 May 2019
6
TCC Curtails SBD Multiplication
In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
Canada
21 May 2019
7
CRA's New Tax Policy On Business Aviation: One Year Later
The Canada Revenue Agency's (CRA) previous position on taxable benefits associated with the personal use of business aircraft was cancelled in 2012.
Canada
14 May 2019
8
Taxation, Artificial Intelligence, Predictive Justice And Compliance
Watson, Deep Blue, Alpha Go... all are synonymous with the unlimited potential of artificial intelligence.
Canada
10 Apr 2019
9
Action In Damages Against Revenu Québec: Recent Developments
The recent judgment Naples Pizza (1981) inc. c. Agence du revenu du Québec, 2019 QCCS 710 delivers some developments of interest, particularly with respect to prescription and the extra-contractual
Canada
8 Apr 2019
10
More Traps For The Unwary: Who Pays The Taxes?
The recent case of Picard v. Estate Ligotte 2019 QCCA 254 provide an illustration of what happens when a person makes a will but leaves important financial matters either unresolved or left
Canada
20 Mar 2019
11
The Difference Between A Cryptocurrency And A Crypto Commodity
When bitcoin peaked at almost US$20,000 in late 2017 and cryptocurrencies came to the forefront of global news, much speculation and consideration was given to viability, growth and the future of cryptocurrencies.
Canada
22 Feb 2019
12
Legal Costs Against Revenue Quebec – Part Two
This decision also deals, at least in part, with the application of Section 342 of the CCP.
Canada
19 Feb 2019
13
Canada Revenue Agency's Proposed New Policy On Personal Use Of Business Aircraft Takes Flight
The Canada Revenue Agency's ("CRA") former administrative policy as regards personal use of corporate-owned business aircraft (as set out in Interpretation Bulletin IT-160R3) was that the shareholder...
Canada
8 Sep 2017
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