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Tax

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Monday, July 15, 2019 @ 12:41 PM

Bank’s payments for rewards program subject to GST/HST Hand holding credit card on platter

In 2003, Air Canada and a large Canadian bank entered into a credit card agreement under which the bank would participate in Air Canada’s Aeroplan Miles program. The agreement set out the type of supplies that would be offered by Aeroplan Limited Partnership (Aeroplan) to the bank and described how the payments made by the bank would be calculated. ... [read more]

Thursday, July 11, 2019 @ 10:47 AM

Quebec Court of Appeal judge nominated for SCC brings strong expertise in class actions, family, civil law Nicholas Kasirer

Quebec Court of Appeal Justice Nicholas Kasirer, the former McGill University law dean nominated July 10 for the Supreme Court of Canada, professes a passionate commitment to bijuralism; strong expertise in class actions, family and the civil law; and an approach to judicial lawmaking that encompasses both boldness and caution. ... [read more]

Wednesday, July 10, 2019 @ 4:26 PM

Quebec Court of Appeal judge nominated to replace Gascon on SCC

Prime Minister Justin Trudeau announced on July 10 the nomination of the Honourable Nicholas Kasirer to the Supreme Court of Canada. ... [read more]

Wednesday, July 10, 2019 @ 3:28 PM

If you sign leaseback agreement, you may be a builder | Dale Barrett

If you are or your client is one of the many thousands of people who have purchased a new condo unit for the purpose of renting it out and if you or they have signed a leaseback agreement with a builder or another company, you should be aware of the potential pitfalls. ... [read more]

Wednesday, July 10, 2019 @ 8:03 AM

FEDERAL INCOME TAX - Employee benefits - Parking

Appeal by the taxpayer from a decision confirming a reassessment to include the value of a parking pass provided by the appellant’s employer as an employee benefit in the appellant’s income. ... [read more]

Friday, July 05, 2019 @ 10:39 AM

Southwestern Ontario accounting firm, two law firms join forces

Southwestern Ontario accounting firm Baker Tilly Trillium LLP announced it has launched a formal affiliation with Pearsall, Marshall, Halliwill & Seaton LLP (PMHS Law) and Ingenuity Counsel, two independent legal firms. ... [read more]

Wednesday, July 03, 2019 @ 2:11 PM

SCC deals a blow to tax evaders in Canada | David Rotfleisch

The use of banks in foreign jurisdictions to hide information, assets and income from tax authorities worldwide, in non-tax havens such as Switzerland or tax havens such as the Cayman Islands, is almost as obsolete as buggy whip manufacturing. Not even supremely talented Canadian tax lawyers can overturn the tide of public sentiment against tax evasion. ... [read more]

Friday, June 28, 2019 @ 5:51 PM

Ontario’s top court rules federal carbon-pricing plan constitutional Stewart Elgie

In a 4-1 opinion released on June 28, the Ontario Court of Appeal held that the federal Greenhouse Gas Pollution Pricing Act, enacted in April, is constitutional. ... [read more]

Friday, June 28, 2019 @ 8:54 AM

Statement of Principles stays for now as LSO Convocation becomes mired in debate Malcolm Mercer sm

After a full day of debate on the Statement of Principles (SOP), the Law Society of Ontario (LSO) was unable to come to a decision on the diversity initiative that has not only divided Convocation, but the profession as well. ... [read more]

Thursday, June 27, 2019 @ 1:59 PM

ADMINISTRATION AND ENFORCEMENT - Disclosure of information

Appeal from a judgment of the Quebec Court of Appeal affirming a decision that dismissed a motion brought by DGGMC Bitton Trust’s sole trustee, the appellant, to quash a formal demand sent by the Agence du revenu du Québec (ARQ) for information and documents pursuant to s. 39 of the Quebec Tax Administration Act (TAA). ... [read more]