Anti Surplus Stripping Rules s.84.1

Anti Surplus Stripping rules in section 84.1 are not applicable where the buyer corporation and…

Published: March 9, 2020

Last Updated: April 26, 2021

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Tax Return Filings on Death

Tax Returns and Other Canadian Tax Issues on Death - Canadian Tax lawyer Analysis &…

Published: March 9, 2020

Last Updated: October 21, 2022

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Taxation of Employment Termination Payments

All amounts received as a consequence of termination of employment (job loss), even if received…

Published: March 9, 2020

Last Updated: April 17, 2020

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Court Allowed Deduction of Child Salary

In the recent Tax Court of Canada income tax case of April v The Queen…

Published: March 9, 2020

Last Updated: April 17, 2020

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Judicial review of a denial of a Voluntary Disclosure

The Federal Court – Trial Division conducted a judicial review of a denial of a…

Published: March 9, 2020

Last Updated: March 17, 2020

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Taxpayer Relief (Fairness) Provisions

The Canada Revenue Agency (the Canadian income tax department) has changed the name of “Fairness”…

Published: March 9, 2020

Last Updated: March 17, 2020

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Medical Expense Credit for Travel

The Income Tax Act (ITA) allows individuals to claim a medical expense tax credit in…

Published: March 9, 2020

Last Updated: April 17, 2020

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Tax Attribution Anti-Avoidance Rules

The Tax Attribution Anti-Avoidance Rules: Back-to-Back Loans and Transfers, Guarantees, and Artificial Transactions—A Canadian Tax…

Published: March 9, 2020

Last Updated: March 17, 2020

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TFSA Non-Residence Contribution Tax Cancellation – A Toronto Tax Lawyer Analysis

Introduction – TFSA and Saving for Retirement For Canadians who are planning their retirement by…

Published: March 9, 2020

Last Updated: March 17, 2020

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