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Thursday, September 26, 2019 @ 8:21 AM

GOODS AND SERVICES TAX (GST) - Financial services - Exempt supplies

Appeal by SLFI Group and the other appellants from a judgment of the Tax Court that dismissed their appeal from assessments of goods and services tax (GST). ... [read more]

Wednesday, September 25, 2019 @ 12:48 PM

KPMG names new Canadian managing partner for tax

Elio Luongo, chief executive officer of KPMG in Canada, announced the appointment of Lucy Iacovelli as Canadian managing partner for tax and chief administrative officer (CAO) of KPMG Law LLP. ... [read more]

Wednesday, September 25, 2019 @ 7:56 AM

CUSTOMS AND EXCISE - Declarations - Report of goods - Tariff classification

Appeal by Hociung from a decision of the Federal Court granting the respondent’s motion for summary judgment and dismissing his action. ... [read more]

Tuesday, September 24, 2019 @ 10:27 AM

Timing liability under subsection 160(1) in Eyeball Networks case: Final analysis Clock with calendar

In the second part of this analysis of the Tax Court of Canada’s decision in Eyeball Networks Inc. v. Canada 2019 TCC 150, I conclude with an analysis of the TCC’s application of its interpretation of the meaning of the phrases “at the time” and “at that time” in subparagraph 160(1)(e)(i) of the Income Tax Act to the facts before the court. ... [read more]

Tuesday, September 24, 2019 @ 8:46 AM

Art as loan collateral: Export considerations art_collection_sm

This is the third in a series on utilizing your existing art collection as collateral. ... [read more]

Tuesday, September 24, 2019 @ 8:42 AM

FINANCE - Taxation - Real or immovable property assessment

Appeal by 994552 N.W.T. Ltd. from a decision of the Assessment Appeals Committee of the Saskatchewan Municipal Board pertaining to the 2016 municipal property tax assessments of two full-service hotels. ... [read more]

Monday, September 23, 2019 @ 12:01 PM

Tax lawyer returns to Langlois

Langlois lawyers announced that Maxime Chouinard has returned to the Quebec firm. ... [read more]

Monday, September 23, 2019 @ 9:28 AM

Notice of assessment: Should you pay in advance? Tax return with laptop glasses calendar

It is often the case that tax authorities audit a taxpayer for multiple taxation years. For example, tax authorities could start auditing a corporation today for its 2016, 2017 and 2018 taxation years. If, after having completed their audit, tax authorities believe the corporation has failed to declare the entirety of its revenue for more than one of those years, they could issue multiple notices of assessment against the corporation for all the relevant years under audit. ... [read more]

Thursday, September 19, 2019 @ 2:12 PM

Legal cross-fertilization at Supreme Court of Canada: Recent trends | Lawrence David

The Supreme Court of Canada (SCC) gives Canadians many reasons to be proud of its important work. For one, Canadians can boast about their Supreme Court being the only bilingual and bijuridical apex judicial institution in the world. Appeals are heard in English and French and, reflecting Canada’s legal diversity, from both the common law and civil law traditions. ... [read more]

Thursday, September 19, 2019 @ 9:04 AM

Access to Justice: New fund aiming at solutions | Beverley McLachlin

On Sept. 10, 2019, the Beverley McLachlin Access to Justice Fund was launched. The fund’s aim is to provide financing for innovative approaches to improving access to civil and family justice. Through an application process the Fund will allow individuals and organizations to explore, test, measure and grow good ideas that advance our progress. We will begin receiving applications next year, with a transparent and publicly available application process. ... [read more]