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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

Canadian Tax Haiku of the Week: Time and the Taxman Wait for no-one. To fight him, Call us right away! Introduction Everybody dreads opening their mailbox and finding an unanticipated letter from the CRA (“CRA”). Except, of course, for tax lawyers like us, because we...

CRA Crackdown On The Political Activities of Charities Well-Founded and Fundamentally Pro-Democracy

Ontario Real Estate Association v MNR, 2014 TCC 190 Link to Federal Tax 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...

Canadian Tax Haiku of the week: Tax court has its Rules Follow them! Assumptions of Fact and law don’t mix Health Quest Inc. v. The Queen (2014 TCC 211) Introduction The Canada Revenue Agency (“CRA”) and Minister of National Revenue (“Minister”) paid dearly...

A Modest Proposition This week Canada’s parliament has been considering a new law on prostitution after the old laws were struck down last year for being unconstitutional. The law as proposed by the government is objectively evil. Yes, Evil. It will help the...

Canadian Tax Haiku of the Week: Wither Bozzer case? Voluntary Disclosures, Why taxman not help? Bozzer v Canada, 2011 FCA 186  Federal Court of Appeal Document By Jonathan Garbutt, Barrister & Solicitor, and Raminder Pandher, Student-at-law...

Tax Haiku of the week: Caution is advised Because transfer pricing is Not fun in the sun Marzen Artistic Aluminum Ltd. v The Queen, 2014 TCC 194 Link to Federal Court Document by Jonathan Garbutt, Barrister & Solicitor, and Raminder Pandher, Student-at-law...