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Tax

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Tuesday, November 06, 2018 @ 2:13 PM

Two new partners join Miller Thomson

Miller Thomson announced that Lesley Kim is a new partner at the firm’s Regina office, and Patrick Fitzpatrick is a new partner in the Calgary office. ... [read more]

Tuesday, November 06, 2018 @ 8:52 AM

FEDERAL INCOME TAX - General anti-avoidance rule - Misuse and abuse

Appeal by the Crown from a decision of the Tax Court that vacated an assessment issued to the respondent. ... [read more]

Monday, November 05, 2018 @ 8:43 AM

FINANCE - Taxation - Real or immovable property assessment

Application by Baffinland Iron Mines Corporation (BIM) and Qikiqtani Inuit Association (QIA) for judicial review of the refusal by the Territorial Board of Revision (TBR) to hear their complaints. ... [read more]

Friday, November 02, 2018 @ 2:12 PM

CRA appoints first chief service officer

Minister of National Revenue Diane Lebouthillier announced the appointment of Mireille Laroche on Oct. 29 as the Canada Revenue Agency’s (CRA) first chief service officer. ... [read more]

Thursday, November 01, 2018 @ 9:12 AM

Speculation tax set to shake up B.C. residential landscape house_prices_sm

On Oct. 16, 2018, the B.C. government announced that it had tabled legislation targeting speculation in British Columbia’s housing market. Bill 45, the Budget Measures Implementation (Speculation and Vacancy Tax) Act (the Bill) has undergone a second reading in the legislature and is expected to be passed into law this year. The Bill introduces a new speculation and vacancy tax (SVT) on residential property owners in designated regions of the province, which will be in addition to any municipal levies, such as the City of Vancouver’s empty homes tax. ... [read more]

Wednesday, October 31, 2018 @ 9:19 AM

Secrets of the carbon tax carbontax_business_sm

Coming soon to a province near you, unless it is felled by a constitutional challenge, is a new hidden tax designed to combat global warming. Veteran tax practitioners, and Canadian manufacturers, remember with no affection whatsoever the old federal sales tax which was replaced with the GST regime by Prime Minister Mulroney. One of its main criticisms was the fact that it was levied on third parties (manufacturers) to be passed on to the ultimate consumers who have no way of knowing what taxes they were paying. ... [read more]

Monday, October 29, 2018 @ 9:34 AM

Artificial Intelligence and the brave new world of taxation robot_taxman_sm

The Canada Revenue Agency is currently part of a pilot project initiated by Justice Canada that aims to help litigate tax cases through automation technology. Since the beginning of the year tax practitioners at Justice Canada have been using Artificial Intelligence (AI) software. The intent is to scrutinize thousands of court cases and predict how a judge might rule. ... [read more]

Friday, October 26, 2018 @ 8:56 AM

Bubble burst: Tax relief for investment fraud losses bubble_burst_sm

While recent Canada Revenue Agency administrative statements provide welcome guidance to taxpayers defrauded in a fraudulent investment scheme, the case law has been less favourable. ... [read more]

Thursday, October 25, 2018 @ 8:23 AM

Strength in numbers: Pros and cons of joint residential ownership shared_home_sm

The cost of purchasing residential real estate has skyrocketed, causing affordability challenges to purchasers in many Canadian cities. As a result, some buyers are purchasing real estate together with friends and family and taking title typically as tenants-in-common. ... [read more]

Tuesday, October 23, 2018 @ 8:43 AM

CUSTOMS AND EXCISE - Customs - Search and seizure

Appeal by Bialski and Szefer from the dismissal of their appeal from convictions for making false or deceptive statements to a Canada Border Services officer. ... [read more]