The Supreme Court of Canada granted leave today, December 18, 2014, to CRA to appeal the decision of the Quebec Court of Appeal limiting sections 232.2(1), 231.7 and the exception set out the definition of solicitor-client privilege” in subsection 232(1) of the… 347 more words
Tags » Income Tax Act
International Tax Review Names Justice Patrick Boyle (Silver) and McKesson Canada (Bronze) to Global Tax 50 for 2014.
In a perhaps somewhat ironic twist International Tax Review has named both the Hon. Mr. Justice Patrick Boyle (Silver Tier) and McKesson Canada (Bronze Tier) to its 2014 annual list of the most influential members of the international tax community. 61 more words
Elbadawi v. R. – TCC: Crown awarded costs and disbursements of $86,240.14 to sanction conduct of taxpayer.
Elbadawi v. The Queen (August 27, 2014 – 2014 TCC 363) was an extremely rare example of the Crown being awarded virtually all of its costs on a solicitor-client basis (it had sought a lump sum award of $88,000). 649 more words
Bérubé v. The Queen (October 24, 2014 – 2014 TCC 304) is a somewhat lengthy (81 paragraphs) decision which concludes by applying the well known rule that a taxpayer cannot appeal a nil assessment. 8 more words
By Jonathan Di Feo
Thompson v. Canada (The Minister of Revenue) was heard before the Supreme Court of Canada on December 4, 2014. This case can have several repercussions regarding the enforcement of the Income Tax Act (ITA). 1,230 more words
Barrasso v. The Queen (May 5, 2014, 2014 – 2014 TCC 156) was another value shifting tax structure case similar to two that the Federal Court of Appeal decided against taxpayers in 2012, … 964 more words
Wickham Estate v. R. – TCC: Amounts paid to Committee deductible under paragraph 20(1)(bb) as investment counsel fees.
The Estate of Freda Wickham v. The Queen (December 1, 2014 – 2014 TCC 352) dealt with the deduction of fees of $40,000 paid to the committee of the late Mrs. 1,167 more words