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Clark Wilson LLP
The Supreme Court of Canada ("SCC") in Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 ("Collins Family Trust") recently set out that a series of transactions cannot be ...
SpenceDrake Tax Law
The applicant, CRA, first requested documents from the taxpayer years earlier, in May of 2014. They refused multiple times. At paragraph 40...
Davies Ward Phillips & Vineberg
"Equity has no place here," held the Supreme Court of Canada in its 8-1 decision in Canada (Attorney General) v Collins Family Trust (Collins), 2022 SCC 26, on June 17.
Osler, Hoskin & Harcourt LLP
On June 17, 2022, the Supreme Court of Canada released its decision in Collins Family Trust concerning the availability of equitable rescission and equitable remedies more generally to correct mistakes with tax consequences.
Miller Thomson LLP
Civil tax disputes are primarily all about money. Occasionally, a Canadian Charter of Rights and Freedoms issue finds its way into the process of challenging the government's taxpayer assessment...
Rotfleisch & Samulovitch P.C.
A non-fungible token (NFT) is a unique digital asset that is built on top of the blockchain system. It is non-fungible in the sense that it is unique in nature: there is only one unique, original NFT.
Minden Gross LLP
The year 2022 sure has opened with a bang, at least from the CRA's perspective. First we got hit with the February 4 rules which included updated disclosure announcements...
Rotfleisch & Samulovitch P.C.
The Tax Court of Canada has recently decided a case regarding director's liability for unremitted GST/HST.
Rotfleisch & Samulovitch P.C.
The Basic Personal Amount (BPA) is a non-refundable tax credit that can be claimed by all individuals who are Canadian tax residents.
MLT Aikins LLP
As the second quarter of 2022 comes to an end, the Canada Revenue Agency (CRA) has announced increases to its prescribed annual interest rates to address the soaring rates of inflation across Canada.
Devry Smith Frank LLP
On June 29th, 2021, Bill C-208 ("C-208") received royal assent and amended section 84.1 and section 55 of the Income Tax Act.
Minden Gross LLP
It's April 2022, and another tax year is over and tax returns are due. Time to pull out your box of receipts and get everything over to your accountant.
Miller Thomson LLP
Online marketplace platform operators and facilitators, and other e‑commerce businesses, that did not have Canadian sales tax obligations when they first started operations may now find...
Miller Thomson LLP
Dividend sits among the group of the most pleasant words in the English language. The crescendo of the single letter syllable in the middle of the word creates a satisfying enunciation when spoken.
Miller Thomson LLP
Going to see your favourite band play or sports team compete is about to cost more in Saskatchewan. With the release of the 2022-2023 Saskatchewan Provincial Budget...
Blue J Legal
Innovative technology is transforming the business world faster than ever. From everyday solutions of the Zoom or Calendly variety, to bookkeeping tools that enhance the billing...
Rotfleisch & Samulovitch P.C.
The Ontario Foreign Homebuyer Tax is a one-time 20% province-wide tax on non-resident homebuyers. Officially named the NRST, it took effect on 30 March 2022 as a purported governmental response to the lack of housing supply ...
Rotfleisch & Samulovitch P.C.
In the summer of 2018, an international coalition of tax administrators—including the Canada Revenue Agency (CRA)—promised to pool their resources and expose cryptocurrency users who dodged their tax obligations.
Moodys Private Client Law LLP
Kim G C Moody and Kenneth Keung wrap up the 2020 year with a discussion about prescribed rate loans.
Blue J Legal
Blue J partnered with Tax Analysts to assess the growth outlook for the tax advisory industry. The qualitative and quantitative approach provided significant insights into tax advisers' most important challenges, ...
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