blawgs

Harper government partnered with industry group fighting CRA over KPMG case This is a non-story and the insinuation of the headline is false and biased. It implies that the PM was complicit in tax evasion, which is just untrue. I hate the Tories, but I hate crappy tax...

Dear Buddy, You know who you are. We were great friends in Jr. High and High School but drifted apart over the years. And now you are running for the NDP. I know my die-hard socialist mother would be so proud to have had you as her son right now, rather than...

Canadian Tax Haiku of the Week: Duty of care for Tax shelters? Is it really All CRA’s fault? Introduction In Scheuer,[1] a group of taxpayers who participated in a tax shelter donation scheme made a claim in negligence against the Canada Revenue Agency (“CRA”). The...

Ontario Real Estate Association v MNR, 2014 TCC 190 Link to Court Document Canadian Tax Haiku of the week: Am I Contractor? Or Employee? If unsure Just follow the test Introduction A trend emerging within the Canadian workforce has been the increase of out-sourcing...

Canadian Tax Law Haiku of the Week: Dreaded 160! CRA gets paid, even If it’s not your tax!! Introduction Unsurprisingly, the Income Tax Act (the “Act”)[1] frowns upon those who try to evade paying their outstanding tax liabilities by shifting assets to friends and...

Canadian Tax Haiku of the Week: Transfer pricing Judges need justice too in McKesson Canada IntroductionOn December 20, 2013, the Tax Court of Canada (“Tax Court”) released an eagerly anticipated 105-page verdict involving the latest Canadian transfer pricing trial,...

Canadian Tax Haiku of the Week: Tax Court costs; Maybe Judges put aside Tariff Hooray! … if you win Introduction “[T]he Tax Court of Canada is quite prepared to put aside Tariff in favour of a more detailed analysis based on the factors set forth in Rule 147(1).” –...

Canadian Tax Haiku of the week: The Crown kindly gave An early holiday gift To Mister Legge Introduction We’ve previously blogged about Health Quest,[1] a judgement where the Tax Court of Canada (Tax Court) ruled in favour of the taxpayer because...

Canadian Tax Haiku of the week: Measuring by crows Should not be used anymore Best off going to court Introduction In a recent judgement, Hauser v The Queen,[1] the Tax Court of Canada (Tax Court) denied a taxpayers (Ms. Hauser) claim for a moving expense...