Notice of Determination
A taxpayer who incurs a loss for Canadian income tax…
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Reverse onus did not apply to facts assumed by the minister subsequent to the expiration of the reassessment period
In the Canadian Income Tax decision Anchor Pointe Energy Ltd.…
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CRA Monitors Your Bedroom Common Law Marriage for Tax Purposes
Common Law Marriage for Tax Purposes – A Toronto Tax…
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Canadian Income Tax Lawyer 2016 Top Canadian & International Income Tax Stories
Top 5 Canadian & International Income Tax Stories of 2016…
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Anti Surplus Stripping Rules s.84.1
Anti Surplus Stripping rules in section 84.1 are not applicable…
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Tax Return Filings on Death
Tax Returns and Other Canadian Tax Issues on Death -…
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Court Allowed Deduction of Child Salary
In the recent Tax Court of Canada income tax case…
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Judicial review of a denial of a Voluntary Disclosure
The Federal Court – Trial Division conducted a judicial review…
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Medical Expense Credit for Travel
The Income Tax Act (ITA) allows individuals to claim a…
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Tax Attribution Anti-Avoidance Rules
The Tax Attribution Anti-Avoidance Rules: Back-to-Back Loans and Transfers, Guarantees,…
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