Case Comment on BlackBerry Limited v. The King 2023 TCC 137

Case Comment on BlackBerry Limited v. The King 2023 TCC 137

Case Comment on BlackBerry Limited v. The King 2023 TCC 137 The matter of BlackBerry Limited v. The King 2023 TCC 137[1] (hereinafter, “Blackberry”) is an interim judgement on a motion by the Crown to preclude two expert reports from being accepted into evidence by...
When a Good Idea Goes Off the Rails –  The Proposed Legislation for the New Clean Technology Investment Tax  Credit  Is Technically Problematic and Excessively Restrictive to be Competitive with  the IRA

When a Good Idea Goes Off the Rails – The Proposed Legislation for the New Clean Technology Investment Tax Credit Is Technically Problematic and Excessively Restrictive to be Competitive with the IRA

Photo credit: SayCheeeeeese, CC0, via Wikimedia Commons Last month, Finance Canada released their proposed legislation (the “Proposals”) for, among other things, the Clean Technology Investment Tax Credit (the “Clean Tech ITC”), an incentive first announced back in...

Tax Lawyer vs Accountant

With the Law Society of Alberta’s recent announcement launching Locum Connect, we thought it was an important time to make sure solo practitioners and small firms understand the difference between using a tax lawyer, and using an accountant. Although accountants may...

The Wonderful World of Tax Appeals

Canadian Tax Haiku of the week: Tax Court appeals:  Be sure you are advised The stakes are too high Introduction A few weeks ago we discussed the process of handling disputes with the Canada Revenue Agency (hereinafter, CRA) once they have initiated an audit and up to...

Steering Glaciers

How Bureaucratic Inertia at the CRA is Exposing You to Risk  Tax Haiku of the Week Slow moving glaciers, Impossible to control, Taxpayers beware. Introduction Most of us are aware that in addition to glaciers simply being really old, really big ice, they are also...

Canada’s Voluntary Disclosures Programme

The Regularization of Undeclared Assets May Soon be Changing SO DO IT NOW OR FACE CONSEQUENCES! Tax Haiku of the Week Confess your tax sins! Income not declared?  Please seek Absolution now! INTRODUCTION The Canadian Voluntary Disclosures Program (the...