Search
Searching Content indexed under Tax Authorities by Dentons ordered by Published Date Descending.
Links to Result pages
 
1 2 3 4 5  
>>Next
 
Title
Country
Organisation
Author
Date
1
Scope Of Canada Revenue Agency Audit Powers Limited By Recent FCA Decision. The CRA Response Raises New & Different Risks For Taxpayers
The Federal Court of Appeal recently drew clear boundaries around the CRA's audit powers, holding that the Agency cannot not compel employees of a taxpayer to attend interviews to answer oral questions...
Canada
4 Jul 2019
2
Canada Federal Budget 2019
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Canada
23 Apr 2019
3
Canada Federal Budget 2018
In the wake of the release of the much-anticipated 2018 Federal Budget, members of Dentons' Tax group, together with a team at Wolters Kluwer, have prepared a Special Report which provides...
Canada
1 Mar 2018
4
Simplification Of Tax On Split Income Rules
On December 13, 2017, the Department of Finance introduced revised rules relating to distributions of income (referred to as "income sprinkling") from a private corporation.
Canada
18 Dec 2017
5
Canada Federal Budget 2017
The Government of Canada has released this year's Federal Budget, and the Tax group at Dentons has prepared a Special Report providing a detailed analysis...
Canada
23 Mar 2017
6
Correcting Tax Mistakes After Fairmont And Jean Coutu
I was very glad to be a panelist for the Canadian Tax Foundation's conference on the Supreme Court of Canada's decisions in Fairmont and Jean Coutu.
Canada
2 Mar 2017
7
506913 N.B. Ltd.: Jarndyce V. Jarndyce Revisited
On a procedural motion in 506913 N.B. Ltd. v. The Queen (2016 TCC 286), the Tax Court ordered the Respondent to answer all questions refused on discovery,
Canada
4 Jan 2017
8
Jean Coutu: SCC Revises Test For Rectification Under The Civil Code
In Jean Coutu, a 7-2 decision, the Supreme Court specified and enhanced the civil law test applicable to rectification of a written instrument where the taxpayer has suffered an unintended...
Canada
21 Dec 2016
9
Supreme Court Of Canada Revises Common Law Test For Tax Rectifications
On December 9, 2016, the Supreme Court of Canada released its decision in AG (Canada) v. Fairmont Hotels Inc. (2016 SCC 56) in which the Court modified the common law test for rectification...
Canada
16 Dec 2016
10
Fairmont: SCC Revises Common Law Test For Tax Rectifications
In a 7-2 decision in AG (Canada) v. Fairmont Hotels Inc, the Supreme Court of Canada has modified the common law test for rectification where the taxpayer has suffered an unintended and adverse tax result...
Canada
15 Dec 2016
11
OCAC Publishes Report On Voluntary Disclosure Program
The Offshore Compliance Advisory Committee (OCAC) has published its report on the CRA's Voluntary Disclosure Program...
Canada
15 Dec 2016
12
SCC Rectification Decisions To Be Released On Friday December 9
The Supreme Court of Canada's decisions in two rectification cases, AG (Canada) v. Fairmont Hotels Inc. (Docket #36606)....
Canada
12 Dec 2016
13
Ontario Raises Land Transfer Tax Rates
On November 14, 2016, the Government of Ontario announced, among other changes affecting the Land Transfer Tax Act, that it will be raising the LTT rates, effective January 1, 2017.
Canada
21 Nov 2016
14
Wilson: SCC Overhauls Standard Of Review?
Tax professionals who advise clients on judicial review of the CRA's discretionary decisions should monitor developments in the standard of review of the Supreme Court of Canada's decision in Wilson v Atomic Energy of Canada Ltd.
Canada
18 Aug 2016
15
CRA Provides OTIP Update
At a recent STEP conference roundtable, the CRA stated that, from January 2014 to April 2016, the CRA had received 2,984 calls (812 of which were from potential informants) and 333 written submissions.
Canada
17 Aug 2016
16
Gordon: CRA May Not Fetter Discretion On Interest Relief Application
In Gordon v Canada (Attorney General), the Federal Court granted the taxpayer's application for judicial review and reminded the CRA that it may not fetter its discretion when considering applications for interest relief.
Canada
11 Jul 2016
17
CRA Creates New Offshore Compliance Advisory Committee
Following the CRA's recent announcement of its efforts to crackdown on international tax evasion, the CRA announced the creation of a new Offshore Compliance Advisory Committee.
Canada
19 Apr 2016
18
CRA Provides Update On Efforts To Combat Tax Evasion
Following the release of the "Panama Papers" and the Canadian federal government's budget announcement that additional resources will be directed to the CRA to collect existing tax debts and combat tax evasion, the CRA has provided an update on its "crack down on tax evasion and tax avoidance".
Canada
15 Apr 2016
19
Tax Court Introduces Common Books Of Authorities Project
Tax Court has implemented a new common books of authorities program for its Toronto courtrooms that will eliminate the need for taxpayers to print copies of certain frequently-cited authorities.
Canada
14 Apr 2016
20
CRA: Drones Depreciable At 25%
Aerial drones appear to have many commercial uses. If you use a drone in your business, you may be able to deduct capital cost allowance in respect of the drone.
Canada
7 Apr 2016
Links to Result pages
 
1 2 3 4 5  
>>Next