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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Concept Of De Facto Director

Concept of de facto director is of very limited application:…
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Interest Expense Deduction

In Gifford v The Queen 2004 SCC 15 the Supreme…
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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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