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Friday, June 01, 2018 @ 8:45 AM

PROVINCIAL AND TERRITORIAL TAXATION - Ontario - Sales tax - Persons liable for tax

Appeal by the Minister from an order allowing the respondent's appeal from a provincial sales tax assessment. ... [read more]

Friday, June 01, 2018 @ 8:31 AM

Following the money: Decision illustrates CRA’s determination follow_money_sm

Taxpayers should comply with all appropriate audit requests by the Canada Revenue Agency (CRA). Its auditors have extensive powers under the Income Tax Act. Generally speaking, unless information or documents are protected by privilege or beyond the scope of the audit request, everything an auditor requests must be provided. Otherwise, the CRA will relentlessly deploy progressively forceful tools, including requirements and compliance orders, culminating in fines and imprisonment for deliberate and wilful contempt. ... [read more]

Tuesday, May 29, 2018 @ 12:26 PM

Alberta clarifies what are reasonable interest rates under provincial balancing pool scheme tax_regulation_sm

In the recent decision of Alberta v. ENMAX Energy Corporation 2018 ABCA 147, the Alberta Court of Appeal considered whether interest on certain intercompany debt was reasonable, and therefore deductible in pro forma tax calculations required, under Alberta’s payment in lieu of tax regulation (PILOT). ... [read more]

Monday, May 28, 2018 @ 9:30 AM

Planning for succession of a cottage or vacation home: Getting personal watermelon_cottage_sm

For those who own a cottage or vacation home, who will inherit the property and how and when it will be inherited become serious concerns and are often worrisome. When planning for the succession of a cottage (or other vacation home), there are three main types of considerations to be reviewed: personal, tax and matrimonial issues. In this series of articles, we will summarize each of these considerations. ... [read more]

Tuesday, May 22, 2018 @ 5:43 PM

Bar gives good initial reviews to Ottawa’s proposal to put best interests of kids first in divorce overhaul Jody Wilson-Raybould

Family law lawyers were giving mostly positive early reviews to the Trudeau government’s proposed overhaul of the antiquated Divorce Act — but they also reserved final judgment until they parse the hefty 192-page bill that proposes to modernize laws relating to child custody/access, child support, child relocation and parental abduction. ... [read more]

Tuesday, May 22, 2018 @ 9:05 AM

The new and the exciting in this year’s Ontario property taxes property_tax_sm

New and exciting? Is this article really about property taxes? Yes, it is. It has been over twenty years since the province introduced the Current Value Assessment system and concepts such as tax capping and clawbacks, vacant unit rebates and tax classes and sub-classes. Both the province and the City of Toronto have announced some exciting changes for 2018. ... [read more]

Thursday, May 17, 2018 @ 2:07 PM

Lobby group, legal experts say taxation of foreign digital companies issue of fairness Bradley Bryan, University of Victoria Faculty of Law

Canadian consumers may have noticed when they pay for international digital services such as Netflix there’s no mention of sales tax. But a group representing small business in Canada says this is unfair to the domestic companies that do pay, and it is pushing the federal government to start collecting. ... [read more]

Thursday, May 17, 2018 @ 8:35 AM

INCOME TAX - Administration and enforcement - Offences - Tax evasion

Appeal by the accused from his sentence on two counts of tax evasion. ... [read more]

Tuesday, May 15, 2018 @ 10:38 AM

Dunsmuir revisited: If at first you don’t succeed… | Heather MacIvor

On May 10, 2018 the Supreme Court of Canada announced that it would hear three appeals from the Federal Court of Appeal (FCA). Most unusually, we were told why the Court granted leave: “The Court is of the view that these appeals provide an opportunity to consider the nature and scope of judicial review of administrative action, as addressed in Dunsmuir v. New Brunswick, [2008] 1 S.C.R. 190, 2008 SCC 9, and subsequent cases.” This is big news. ... [read more]

Monday, April 30, 2018 @ 8:30 AM

CUSTOMS AND EXCISE - Customs - Exports - Origin of goods

Appeal by U.S company from assessment of $32,582 export charges for softwood lumber. ... [read more]