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Tax

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Friday, January 25, 2019 @ 12:55 PM

Robins Appleby names two new partners

Robins Appleby LLP announced that Ellad Gersh and Charlie Kim have joined the firm’s partnership. ... [read more]

Friday, January 25, 2019 @ 9:44 AM

When to protect tax information as legal advice combination_safe_sm

In Canada (MNR) v. Atlas Tube Canada ULC 2018 FC 1086 [Atlas Tube] the Federal Court held that the Canada Revenue Agency was entitled to receive an accounting due diligence report undertaken by a taxpayer in the context of a 2012 corporate acquisition. In doing so the Federal Court took an expansive view of the field of taxpayer information available to the CRA, implicitly underscoring an important advantage that lawyers bring to multidisciplinary teams working on corporate transactions, namely solicitor-client privilege. ... [read more]

Thursday, January 24, 2019 @ 9:22 AM

The remote workforce: Tax perks, pitfalls and prevention remote_employee2_sm

According to the most recent Statistics Canada report on the subject (2010), more than 1.7 million Canadians worked from home in 2008 at least once a week, an increase of almost 23 per cent from 1.4 million in 2000. Certainly, this number has continued to grow and many of those Canadians working from home offices are working for American companies. ... [read more]

Monday, January 21, 2019 @ 10:39 AM

GOODS AND SERVICES TAX (GST) - Exempt supplies - Input tax credits

Appeal by International Hi-Tech Industries Inc. (IHI) from reassessments made in respect of input tax credits claimed in respect of payments made to patent agents, lawyers and payments made pursuant to two letters of credit and determining that GST was payable by the appellant on the sale of land. ... [read more]

Monday, January 21, 2019 @ 9:14 AM

Charities need to tread carefully through new political activity rules charitable_donation_sm

Imagine a situation where you are consulted by a charitable organization, or even a charitable foundation, that is working to find a cure for a particular genetic disease. That charity now asks you to submit on its behalf a request to the Canada Revenue Agency for permission to carry out additional research to support a change to provincial health care rules so that new experimental medical care for that disease would be covered by provincial health care plans. ... [read more]

Friday, January 18, 2019 @ 8:44 AM

Milne, Panda rulings could affect thousands of Ontario wills will_probate_sm

For many years, multiple wills have been used as a common estate planning tool. In these cases, the testator's assets are allocated between two pools. All assets requiring probate (e.g. bank accounts) are dealt with under a “public” or “primary” will, and assets that do not require probate (e.g. private company shares) are dealt with in a “private” or “secondary” will. ... [read more]

Thursday, January 17, 2019 @ 1:40 PM

Complexity of Income Tax Act an access to justice issue, scholar says Colin Jackson

It will come as no surprise to lawyers or their clients that the federal Income Tax Act is not easy to read. It may come as a surprise, however, just how difficult that legislation is to decipher — and how it falls short of efforts in other countries to make the law accessible. ... [read more]

Wednesday, January 16, 2019 @ 9:14 AM

U.S. decision on sales tax a big deal for Canadian companies american_salestax_sm

In what may be a game changer for Canadian companies, on June 21, 2018, the Supreme Court of the United States issued its ruling on South Dakota v. Wayfair, Inc., 585 U.S., overturning decades of previous court precedence. In Wayfair, the Supreme Court confirmed that physical nexus is no longer required for a state to enforce sales tax collection. Instead, the concept of economic nexus was to be considered as a reasonable basis. ... [read more]

Monday, January 14, 2019 @ 3:14 PM

Goldman Sloan Nash & Haber launches tax group, adds counsel, associate

Goldman Sloan Nash & Haber LLP (GSNH LLP) announced that it has created a tax group and that counsel Brian Nichols and associate Lisa Watzinger have joined the firm. ... [read more]

Friday, January 11, 2019 @ 9:35 AM

Feds toughen, expand list of integrity regime offences | Julius Melnitzer

The federal government’s changes to the integrity regime, which came into force on Jan. 1, 2019 to help ensure it does business with ethical suppliers in Canada and abroad, could well be a wake-up call for business. ... [read more]