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Friday, June 22, 2018 @ 6:19 PM

Chief Justice Wagner calls for judicial discipline reforms as Ottawa drags heels on removing sidelined judge Richard Wagner

Canada’s top judge has called on the Trudeau government to enact reforms to reduce the persistent lengthy delays and high costs of the federal judicial discipline process. ... [read more]

Friday, June 22, 2018 @ 8:30 AM

Ontario proposing income tax credit instead of minimum wage hike tax_cut_sm

With the election of Doug Ford as Ontario’s new Premier comes changes that will have immediate repercussions for a large number of employees in the Province. These changes will be felt particularly by lower income employees who rely upon the protections provided by minimum wage legislation. ... [read more]

Thursday, June 21, 2018 @ 9:51 AM

FEDERAL INCOME TAX - Exemptions - Indians - Income situated on a reserve

Appeal by Bell from a Tax Court of Canada judgment finding that bonuses paid by Reel Steel were not exempt from taxation under s. 87 of the Indian Act. Reel Steel installed rebar for high rise residential construction towers. ... [read more]

Tuesday, June 19, 2018 @ 8:49 AM

What is ‘movable’ and ‘immovable’ equipment under Quebec’s municipal tax act data_centre_sm

On Oct. 9, 2013, the Administrative Tribunal of Quebec (Immovable Property Section) rendered a decision (Société immobilière IMSO inc c. Montréal (Ville) 2013 66191 (QC TAQ))  concerning the inclusion on the property assessment role of the City of Montreal (the City) of certain equipment used in the operation of a data centre, specifically the computer servers housed in the building where the centre operates. ... [read more]

Monday, June 18, 2018 @ 1:37 PM

Federal Court of Appeal gives guidance to CPP filing obligations of retired business partners John_Sorensen_sm

A Federal Court of Appeal decision to reverse a tax assessment demanding a Canada Pension Plan payment from a former executive will guide future cases involving arranged income for retired partners of business firms, lawyers say. ... [read more]

Friday, June 15, 2018 @ 10:11 AM - Last Updated: Friday, June 15, 2018 @ 3:33 PM

SCC affirms 7-2 Ontario and B.C. regulators’ denial of accreditation to TWU’s proposed law school Janet Epp Buckingham

In a four-opinion ruling, the Supreme Court of Canada has ruled 7-2 that the refusal of the law societies of Ontario and B.C. to accredit Trinity Western University’s (TWU) proposed law school was reasonable because the regulators proportionately balanced the impact on the religious freedom rights of TWU’s community with the regulators’ mandate to protect the public — including promoting equal access to the legal profession, diversity and lawyer competence, as well as upholding a positive public perception of the legal profession. ... [read more]

Thursday, June 14, 2018 @ 10:48 AM

Federal Court of Appeal rules Alberta firm’s restructuring was not abusive tax avoidance — yet Bradley Bryan, University of Victoria Faculty of Law

The Federal Court of Appeal has overturned a lower court decision that said an Alberta company’s corporate restructuring was done solely to confer tax benefit to the company’s main shareholder as no financial gain had yet been realized, but opened the door for the tax authorities to look at the situation in the future should the shareholder make any steps to benefit financially from his actions. ... [read more]

Wednesday, June 13, 2018 @ 8:46 AM

Planning for succession of a cottage or vacation home: Matrimonial issues cottage_gift_sm

Owners of cottages or vacation homes often have concerns and worries when it comes to succession issues. Alleviating or minimizing these concerns requires a review of three main types of considerations: personal and emotional, tax and matrimonial issues. ... [read more]

Monday, June 11, 2018 @ 10:48 AM

Corporate ownership transparency: Canada vs. the Caymans corporate_transparancy_sm

Do Canadians want corporate secrecy or transparency? Do Canadians want shell companies and numbered companies? “I’m an open book” versus “none of your business.” ... [read more]

Friday, June 08, 2018 @ 3:33 PM

Tax Court gets two new judges

K.A. Siobhan Monaghan and Susan Wong have been named as judges of the Tax Court of Canada. ... [read more]