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Tax

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Thursday, June 27, 2019 @ 12:39 PM - Last Updated: Thursday, June 27, 2019 @ 3:49 PM

SCC okays Quebec tax officials’ production demand to Alberta bank branch whose customer is under audit Justice Malcolm Rowe

The Supreme Court of Canada has unanimously upheld the validity of a formal production demand, under Quebec’s tax administration law, for banking records at an Alberta bank branch where there is an account for a customer that is being audited by the Quebec Revenue Agency (QRA) to determine whether the customer owes taxes in Quebec. ... [read more]

Thursday, June 27, 2019 @ 9:00 AM

Federal government seeking input on changes to stock option rules

The federal government is looking to tweak the rules surrounding the preferential tax treatment of employee stock options to address issues of fairness, and observers are mixed on what the cumulative effects of the changes will be if adopted. ... [read more]

Wednesday, June 26, 2019 @ 6:28 AM

FEDERAL INCOME TAX - Tax avoidance - Series of transactions

Appeal by an amalgamated company from reassessment disallowing $16 million in non-capital losses incurred by Veracel Inc. and claimed by the appellant. ... [read more]

Monday, June 24, 2019 @ 2:29 PM

Ottawa appoints one judge in Ontario, promotes another

The federal Department of Justice on June 24 announced the following judicial appointments in the province of Ontario: ... [read more]

Monday, June 24, 2019 @ 12:27 PM

Ottawa appoints Smith as chief justice of N.S. Supreme Court

The federal Department of Justice on June 24 announced the appointment of Deborah K. Smith as chief justice of the Supreme Court of Nova Scotia. ... [read more]

Friday, June 21, 2019 @ 2:32 PM

Downey commits to collaborative approach as Ontario’s new attorney general Exclusive

Lauded by former colleagues for his collegiality, Ontario’s new Attorney General Douglas Richard Downey plans to take a collaborative approach on new initiatives and lingering issues that dogged his predecessor, including one that drew a comment from Canada’s top judge. ... [read more]

Friday, June 21, 2019 @ 11:12 AM

Three new associates join Stewart McKelvey

Stewart McKelvey announced on June 18 that new calls to the New Brunswick bar Graham Haynes, Sarah Kanhai and John Morse have joined the East Coast firm as associates. ... [read more]

Thursday, June 20, 2019 @ 3:00 PM

Tax prescription different in provincial, federal legislation Documents with calculator

Taxation in Quebec reflects a dual system made up of federal and provincial tax legislation along with respective authorities responsible for their enforcement. When it comes to tax jurisprudence, it is not uncommon for Quebec courts to cite federal law decisions, such as those of the Tax Court of Canada, in order to apply their teachings to the interpretation of provincial fiscal legislation. ... [read more]

Thursday, June 20, 2019 @ 8:39 AM

APPEALS - Miscarriage of justice - New trial - To receive new evidence

Appeal by AWH from his conviction for sexual interference. ... [read more]

Friday, June 14, 2019 @ 9:31 AM

When a family trust is really a sham crossed_fingers_sm

Your client is the settlor of a family trust, one she claims was intended to be a gift to her children upon the last of the three children attaining the age of 30 years. The parties have separated. The wife maintains that the trust’s assets are neither hers’ nor her husband’s, but belong to the children who are the beneficiaries, and therefore do not form part of the net family property. The husband, who is the children’s father, counters that the trust is a sham that his wife uses to support the family’s lavish lifestyle whilst shielding the assets from forming part of the net family property. As a result, he argues, the trust should be considered so as to increase the equalization payment to him by approximately $10 million. ... [read more]