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Tax

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Friday, July 20, 2018 @ 8:08 AM

REAL PROPERTY TAX - Assessment - Valuation of land - Business property

Appeal by City Centre Equity and two others from a decision by the Assessment Appeals Committee of the Saskatchewan Municipal Board of Revision. ... [read more]

Tuesday, July 17, 2018 @ 9:58 AM

GOODS AND SEVICES TAX (GST) - Collection and remittance - Deemed trust

Application by the Crown for money that a bank received from a customer in payment of a loan secured by a mortgage. The customer collected but failed to remit GST. ... [read more]

Tuesday, July 17, 2018 @ 9:14 AM

The pan-Canadian framework: Carbon cap and trade carbon_capandtrade_sm

As previously discussed, Canada’s Greenhouse Gas Pollution Pricing Act (Act) contains two mechanisms for pricing carbon. The first involves straight taxation. The second mechanism uses cap and trade. ... [read more]

Monday, July 16, 2018 @ 8:48 AM

The proof is in the pudding when it comes to CRA penalty relief tax_proof_sm

The late Christopher Hitchens once declared, “Extraordinary claims require extraordinary evidence.” This could well be the unofficial motto of the Canada Revenue Agency’s taxpayer relief program. ... [read more]

Friday, July 13, 2018 @ 8:26 AM

The legal twists and turns of fundraising on social media fundraising_socialmedia_sm

Fundraising on social media encompasses a wide range of online communication, including blogs, websites, social networking sites, text messaging and email.The following is a non-exhaustive list of legal issues that charities and their legal counsel may want to consider when fundraising on social media. ... [read more]

Thursday, July 12, 2018 @ 9:49 AM

PUBLIC PENSION PLANS - Canada Pension Plan - Calculations - Contributory self-employed earnings

Appeal by the taxpayer from a Tax Court decision dismissing the appellant’s appeal from a reassessment and confirming that he was liable for a CPP contribution in relation to income allocated to him after he retired from a partnership. ... [read more]

Wednesday, July 11, 2018 @ 8:22 AM

FEDERAL INCOME TAX - Computation of tax - Individuals - Tax credits - Child tax benefits

Appeal by Almadhoun from a Tax Court decision finding she was not an eligible individual for the purpose of receiving child tax benefits (CTB). ... [read more]

Friday, July 06, 2018 @ 9:08 AM

The pan-Canadian framework: Setting a price on carbon co2_sign_sm

Carbon pricing forms the central component behind any market attempt to reduce GHG emissions other than using strict command and control regulations. Pricing sends a signal to the marketplace that products or operations relying on extensive carbon use can be less economically efficient than other products or operations that use less carbon. The ability to emit any form of pollution into the environment without restrictions allows polluting entities to externalize those costs. This means that these entities do not have to incur the cost of cleanup while some other neighbour next door, or city or country incurs the eventual cost of that pollution. ... [read more]

Friday, June 29, 2018 @ 11:22 AM

Ontario PC tax platform: Three things you need to know three_things_sm

On June 7, 2018, Ontario altered its course and elected a majority Progressive Conservative (PC) government, under Premier-designate Doug Ford, for the first time in 15 years. For many of us in the tax world, this turn of events may create some uncertainty. The question that arises in the days following the election is, what tax changes will Doug Ford actually implement? ... [read more]

Thursday, June 28, 2018 @ 8:52 AM

The pan-Canadian framework on clean growth and climate change carbon_emissions_sm

The pan-Canadian framework (developed with the provinces and territories and in consultation with Indigenous peoples) will ultimately impact almost all sectors of the Canadian economy. This future impact illustrates areas in which in-house counsel should be strategically reactive, and more importantly, proactive. ... [read more]