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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Anti Surplus Stripping Rules s.84.1
Anti Surplus Stripping rules in section 84.1 are not applicable…
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Gaar Applied To Deny Rollover
GAAR applied to deny partnership asset rollover In Ceco Operations…
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Payment Of GST by Purchaser
In Airport Auto (2003 GTC 899-105), CRA (the Canadian Income…
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Tax Shelter ID Number
The Federal Court of Appeal just allowed the appeal by…
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Successful in Late Objection to Derivative Assessment
CASE STUDY: Rotfleisch & Samulovitch Successful in Late Objection to…
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GLGI Tax Shelter Decided Against Taxpayers
The Tax Court of Canada case of JUANITA MARIANO vs.…
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