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Tuesday, September 26, 2017 @ 8:54 AM

APPEALS - Leave to - Summary conviction appeals

Application by Robert and Terry Lynn Steinkey for leave to appeal tax-related summary convictions and the related sentences, with bail pending appeal. ... [read more]

Monday, September 25, 2017 @ 10:58 AM

GREs offer flexibility in claiming tax credits, reward charitable giving in wills

In 2016, testamentary trusts lost the ability for income earned to be taxed at graduated rates, leaving them subject to tax at the highest marginal rate. A Graduated Rate Estate is meant to soften the blow. ... [read more]

Friday, September 22, 2017 @ 8:44 AM

PROVINCIAL AND TERRITORIAL TAXATION - Constitutional validity of provincial or territorial tax - Ontario - Tobacco tax

Appeal by Grand River Enterprises Six Nations Ltd. from the dismissal of its application for judicial review of the decision of the respondent Minister demanding that the appellant provide security pursuant to s. 12(2)(f.1) of the Tobacco Tax Act (Act). ... [read more]

Wednesday, September 20, 2017 @ 1:24 PM

Gowling WLG launches new area of practice

With the aim of helping businesses relocated to Canada, Gowling WLG has formed what it's calling the relocation services group. ... [read more]

Wednesday, September 20, 2017 @ 10:14 AM

Tax treatments of sole proprietorships and associations

The choice of business structure for any venture affects how the owners are taxed. This is as true for lawyers as for any other entrepreneur or professional; different law firm structures have different tax treatments. Furthermore, if a lawyer does not like the tax treatment of their current structure, a reorganization on a tax-free basis is usually possible. ... [read more]

Monday, September 18, 2017 @ 9:40 AM

Tax Views: Appealing tax assessments a long and expensive journey | Vern Krishna

Taxpayer appeals to the Canada Revenue Agency (CRA) are the first step in resolving tax disputes following an assessment for taxes. The procedures are strictly controlled, the timelines are stringent and subject to technical issues of delivery of documents. ... [read more]

Thursday, September 14, 2017 @ 8:32 AM

Ontario changed the real property landscape: Here's what it means to lawyers house_tax_sm

The Ontario government recently announced policy changes that affect the real estate market. I wish to comment on three of the policy initiatives: ... [read more]

Tuesday, September 12, 2017 @ 11:59 AM

Canada Revenue Agency offers voluntary disclosure for non-compliant charities

Charities Directorate needs to strengthen guidance to bring process into line with upcoming changes to program covering non-profits. ... [read more]

Tuesday, September 12, 2017 @ 9:02 AM

New tax proposals will overturn decades of settled law

The firestorm from the July 18, 2017, federal tax proposals has been met with fury from the tax community and from small and medium enterprises. Some of the changes will dramatically change tax planning for private corporations, including many professional corporations. ... [read more]

Thursday, September 07, 2017 @ 8:47 AM

FEDERAL INCOME TAX - Administration and enforcement - Penalties and interest - Interest - Refund interest

Application by the taxpayer from the dismissal of his application for judicial review of the Minister’s decision denying him interest on an amount that had been refunded to him. ... [read more]