Focus On



Thursday, November 28, 2019 @ 2:37 PM

Globalization: More tax issues to consider Glass globe on money

In our previous article, we considered five important tax aspects that are key considerations before launching into the international markets. Here are five more.     ... [read more]

Wednesday, November 27, 2019 @ 7:53 AM

FEDERAL INCOME TAX - General anti-avoidance rule - Series of transactions - Tax benefits

Appeal by the taxpayer from a Tax Court decision dismissing her appeal from her 2009 reassessment. ... [read more]

Tuesday, November 26, 2019 @ 11:49 AM

Corporate reorganizations can trigger general anti-avoidance rule Tax

The Federal Court of Appeal recently affirmed the Tax Court of Canada’s decision in Birchcliff Energy Ltd. v. Canada. It held that the general anti-avoidance rule (GAAR) applied to an amalgamation. ... [read more]

Monday, November 25, 2019 @ 1:00 PM

November ‘Make a Will Month’ in Ontario make_will_sm

For wills and estate lawyers however, solicitors and litigators alike, November is associated with only one thing: wills. This is because November is “Make a Will Month” in Ontario. “Make a Will Month” is a public awareness campaign championed across Ontario by the Ontario Bar Association (OBA). ... [read more]

Friday, November 22, 2019 @ 2:07 PM

Death while divorcing Wilted roses in snow

A relationship has broken down and now the parties have separated and agreed to divorce. But what happens when someone dies in the midst of divorce proceedings? Where does that leave things? ... [read more]

Friday, November 22, 2019 @ 9:04 AM

Preserving disability support benefits and post-mortem planning disability_wheelchair_sm

We all want quality of life for our loved ones — especially those with special needs. However, planning for them can be fraught with difficulties, some of which may jeopardize their entitlement to Ontario Disability Support Program Act benefits (ODSP). ... [read more]

Friday, November 22, 2019 @ 8:34 AM

Globalization: Key tax issues to consider Glass globe on money

Before launching into the international markets, it is important to consider some of the key tax aspects in light of a global regulatory environment, as well as the far reaching impact of some of the decisions made on the onset. ... [read more]

Tuesday, November 19, 2019 @ 2:22 PM

How business owners can avoid problem of double dipping Arrow on greenboard

In Boston v. Boston 2001 SCC 43, the Supreme Court of Canada addressed the issue of “double dipping” or “double recovery,” where an asset is included in a spouse’s net family property for equalization and also as income for support purposes. ... [read more]

Monday, November 18, 2019 @ 10:43 AM

New tax partner for Torkin Manes

Torkin Manes announced that Ted Citrome has joined the Toronto firm as a partner practising in its tax law group. ... [read more]

Monday, November 18, 2019 @ 10:32 AM

I lost my battle with the CRA, but I won the war | Dale Barrett

My firm cannot make the claim that we have won all of our cases in the Tax Court of Canada, but what we can tell you is that every single case we have won in court was lost at the objection stage. And in many cases, we were also unable to convince an auditor of our client’s position.So before a win or settlement in tax court, the taxpayer often has to lose twice. ... [read more]