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Friday, December 13, 2019 @ 1:33 PM

GOODS AND SERVICES TAX (GST) - Constitutional validity - Supply - Supply by government and municipalities

Appeal and cross-appeal from a judgment of the British Columbia Court of Appeal affirming a decision that the Excise Tax Act (ETA) did not apply to the British Columbia Investment Management Corporation (BCI) and that BCI was subject to the obligations set out in the intergovernmental agreements. ... [read more]

Friday, December 13, 2019 @ 12:36 PM - Last Updated: Friday, December 13, 2019 @ 1:29 PM

SCC upholds lower court decision on Crown corporation’s immunity from federal tax Andromache KARAKATSANIS sm

The Supreme Court of Canada (SCC) has ruled in a 6-1 decision released Dec. 13, that the British Columbia Investment Management Corporation (BCI or bcIMC), a Crown corporation that manages and invests pensions and other money for several public-sector organizations, is immune from federal tax under the Excise Tax Act (ETA). However, it held that BCI is still bound by provisions in the Reciprocal Taxation Agreement (RTA) and the Comprehensive Integrated Tax Coordination Agreement (CITCA). ... [read more]

Thursday, December 12, 2019 @ 6:30 AM

CORPORATIONS - Dividends - Rectification of records - Powers of the court

Appeal by Canada from an order rectifying a directors’ resolution declaring a dividend from the capital dividend account of respondent corporation. ... [read more]

Wednesday, December 11, 2019 @ 2:17 PM

Dying in Canada when owning a U.S. individual retirement account U.S. dollar nest eggs

A large number of Canadians who used to work in the United States retire owning a U.S. individual retirement account (IRA). But what if they pass away with an IRA? ... [read more]

Tuesday, December 10, 2019 @ 1:10 PM

Beer decision shows it isn’t ‘anything goes’ on regulating interprovincial trade: legal scholar Eric Adams, University of Alberta

The Alberta Court of Appeal has ruled against the provincial government in its attempts to overturn a lower court ruling declaring measures to protect Alberta craft brewers unconstitutional, but added it did not have to pay restitution to the beer companies bringing the case because the previous ruling did not interpret a test on recovering money correctly. ... [read more]

Monday, December 09, 2019 @ 8:35 AM

Tax audit reassessments and compliance | James Alvarez

The authors of a recent study published by the International Monetary Fund found that where self-employed Americans underwent audits, taxpayers who were reassessed at the end of the audit declared substantially more income, while unassessed taxpayers claimed less. ... [read more]

Friday, December 06, 2019 @ 1:22 PM

Law firm marketing: Asking the big questions | Jana Schilder

There are two truths in law firm marketing for the coming year that have not changed in decades: One is that business is always about who is willing to give your firm the business as opposed to a competitor. And two, the best lawyers constantly take action to expand their “sphere of influence.” ... [read more]

Thursday, December 05, 2019 @ 11:10 AM

Serving legal papers via social media

As many lawyers know, locating and personally serving a defendant with a statement of claim can at times be an onerous process and it can especially be troubling if you are having difficulties locating the defendant. ... [read more]

Thursday, December 05, 2019 @ 11:06 AM

Tax law: Counterintuitive and unreasonable Tax law book

When I was a law student and studied a gamut of subjects in law I was struck by the inherent logic of it all. Not true in tax law. In tax law, the answer is most often counterintuitive because technicality governs to the exclusion of reason. As a result, the findings of the Tax Court of Canada are sometimes absurd. ... [read more]

Wednesday, December 04, 2019 @ 9:42 AM

Principal residence trusts for disabled persons: Proposed amendment Wooden house balanced with money

In 2016 the federal government announced amendments to the Income Tax Act (ITA), including changes to the definition of “principal residence.” The outcome of these changes was such that, as of Jan. 1, 2017, only three categories of trusts remained eligible to claim the principal residence exemption (PRE): ... [read more]