Advisor Penalties Not Criminal
The Supreme Court of Canada ruled that the 3rd party…
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Investment Tax Credit From Statute Barred Year
In the income tax case of Papiers Cascades Cabano Inc.…
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Bankruptcy & Income Tax Liability
The Tax Court of Canada decided in the case of…
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Split Up Corporation By Shareholders Not Subject to GAAR
Split up of a corporation by shareholders did not violate…
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Concept Of De Facto Director
Concept of de facto director is of very limited application:…
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Standard of review to be applied by Appellate Courts in reviewing decisions of the Tax Court of Canada
The Supreme Court of Canada has established the standard of…
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Interest Expense Deduction
In Gifford v The Queen 2004 SCC 15 the Supreme…
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Full- time employment and active business
In the Tax Court of Canada decision of Baker et…
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Net Worth Assessment – Boroumand v The Queen
The taxpayer in Boroumand v The Queen, 2011 3310(IT)G lost…
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Tax Free Rollover of Assets Or Shares
Assets of a business, or shares of a corporation Assets…
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