by Mikiyas | Feb 13, 2015 | Blog
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... by Mikiyas | Jan 26, 2015 | Blog
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,... by Mikiyas | Jan 15, 2015 | Blog
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).” –... by Mikiyas | Dec 16, 2014 | Blog
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... by Mikiyas | Dec 9, 2014 | Blog
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... by Mikiyas | Dec 1, 2014 | Blog
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...