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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]

Friday, April 27, 2018 @ 8:41 AM

New tax rules for lawyers: Valuate work-in-progress work_inprogress_sm

With the annual tax filing deadline on April 30, it is important to realize that the 2017 federal budget introduced a significant taxation change for professionals, including lawyers. This change now affects how non-employee lawyers are required to compute and report their income and requires that an extensive valuation of work-in-progress (WIP) takes place. ... [read more]

Friday, April 27, 2018 @ 8:34 AM

Tax Views: Taxation of cryptocurrency transactions | Vern Krishna

As with cannabis and cigarettes, trading in cryptocurrencies tends to be in the shadows, which has its own reporting temptations for taxpayers. However, as we approach the tax filing deadlines for 2018, taxpayers need to assemble their records in respect of their investments in cryptocurrencies. ... [read more]

Friday, April 27, 2018 @ 8:30 AM

FEDERAL INCOME TAX - Appeals - Tax Court of Canada - Pleadings - Striking out a pleading

Appeal by the taxpayer from an order striking out portions of his amended notice of appeal. ... [read more]

Thursday, April 26, 2018 @ 8:48 AM

The expanding investment spectrum for charities in Ontario charitable_investments_sm

In recent years, charities in Ontario have seen a number of changes that have expanded the spectrum of investment opportunities that are available to them. This article provides a brief overview of this expansion, including an explanation of the new “social investments” option available under the Charities Accounting Act (CAA). ... [read more]

Thursday, April 26, 2018 @ 6:55 AM

Federal lawyers’ union says low pay contributing to ‘crisis’ in hiring, retention, court delays and stayed prosecutions Ursula Hendel

The union leader representing 2,600 federal government lawyers says Ottawa’s persistent failure to pay competitive compensation is contributing to lacklustre lawyer recruitment, and severe staff shortages in major cities across the country — as well as to court delays and criminal charges being stayed for violating the Supreme Court’s speedy trial deadlines. ... [read more]

Wednesday, April 25, 2018 @ 8:58 AM

Appeal decision shows eligibility for new housing rebate is relative housing_rebate_sm

Experienced real estate lending lawyers know that some lenders require a person who might otherwise be a guarantor of a mortgage to go on title to become a mortgagor, even where the person acquires a very small ownership interest in the property. The reasons for this requirement are internal to the lender, and may be driven by credit policies, income requirements on owners, or the unwillingness of a lender to rely on their own guarantee documents despite their typically very broad terms. ... [read more]

Tuesday, April 24, 2018 @ 8:52 AM

The pros and cons of renouncing U.S. citizenship renounce_citizenship_sm

On Dec. 22, 2017, U.S. President Donald Trump signed off on the Tax Cuts and Jobs Act, which marked the first significant overhaul of U.S. tax law since the Reagan era. Although the Act lowered the tax rate for most Americans, the new rules may have a negative effect on a number of Americans abroad and may also provide an incentive to those who want to renounce their U.S. citizenship. ... [read more]