Case Commentary: Csak v the King 2024 TCC – Transfers of property while owing taxes to the CRA (Tax Court Finds Both 1988 and 1989 Reassessments of Maria Csak Statue-Barred)
Introduction – receiving property from a spouse with tax debt…
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Tax Court of Canada Rules that Vendor Avoids Derivative Tax Liability When Selling Property to Tax-Motivated Arm’s-Length Buyer; The Transaction Also Failed to Trigger the General Anti-Avoidance Rule
Introduction: Damis Properties Inc. v. The Queen, 2021 TCC 24…
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Canadian Tax Trap: Dividends from a Corporation with Tax Debts Leads to Derivative Tax Liability: Kufsky v The Queen, 2019 TCC 254 – Canadian Tax Guidance from a Canadian Tax Lawyer
Introduction – Derivative Tax Liability under Section 160 of Canada’s…
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Butterfly Reorganization Leading to Third-Party Tax Liability
Introduction - Eyeball Networks Inc. v the Queen and Butterfly…
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Guidance on Arbitrary Tax Assessments and Derivative Tax Liability
What is an Arbitrary Tax Assessment? When a taxpayer fails…
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Valid Consideration Under Enforceable Oral Contract – Canadian Tax Case Analysis
Brown v The Queen – Subsection 160(1) Valid Consideration Under…
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