blawgs

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...

Canadian Tax Haiku of the Week: (Tax Court) Tax Court is not Fair? There’s no Equity in tax Either you owe or not These three cases were all handed down on the same day a couple of weeks ago. Each one of them is a snapshot of the way that Canada’s tax...

Canadian Tax Haiku of the Week: Before moving away Ensure that you are advised To stop surprise tax As usual, the CBC is incompetent when it comes to reporting about Canadian tax issues. On the National last week (one of my favourite TV shows… not) and on its website...

Canadian Tax Haiku of the Week: (Voluntary Disclosures Program) Have not filed, or Maybe forgot some income? Voluntary Disclosures! Introduction The reality is that we are moving towards an increasingly transparent tax world. The bad old days of people hiding income...

Canadian Tax Haiku of the Week:  US tax no joke FATCA and FBARS; whats that? Snow Birds may need to file too! Introduction On August 11, 2014, Gwendolyn Deegan and Virginia Hillis (the Plaintiffs) filed an appeal with the Federal Court of Canada challenging the...

1057513 Ontario Inc v Her Majesty the Queen, 2014 TCC 272 Canadian Tax Haiku of the Week File your tax returns! When it comes to the tax act Time stops for no one Introduction The principle of integration in tax law refers to the goal that no tax advantage (or...

Bankruptcy – The Unfortunate End of the Line for Many Tax Disputes