s. 220(2.1) & Notice of Objection – ConocoPhillips Canada Resources Corp v MNR Case Comment

ConocoPhillips Canada Resources Corp v MNR – s. 220(2.1) & Notice of Objection – Toronto Tax…

Published: March 11, 2020

Last Updated: March 16, 2020

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Stop Loss Rule

The Canadian Income Tax Act has "stop loss" rules that limit a taxpayer’s ability to…

Published: March 11, 2020

Last Updated: March 16, 2020

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Tax Treatment Expropriated & Replacement Property

Tax Treatment Of Expropriated Property and Replacement Property Subsections 13(4) and 44(1) of the Income…

Published: March 11, 2020

Last Updated: November 27, 2020

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Criminal Investigation of a Taxpayer

Once CRA (the tax department) commences a criminal investigation of a taxpayer they must act…

Published: March 10, 2020

Last Updated: March 16, 2020

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Tax Free Rollover on Sale of Shares

Tax-free rollover of capital gains on disposition of shares New Canadian income tax rules provide…

Published: March 10, 2020

Last Updated: April 15, 2020

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Due Diligence Defence for Director Liability

A director can avoid liability under the Canadian Income Tax Act if he can demonstrate…

Published: March 10, 2020

Last Updated: April 16, 2020

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Tax Planning for Deduction of Guarantee Payments

Tax Planning for Deduction of Guarantee Payments –Tax Lawyer Toronto Commentary   Often it will…

Published: March 10, 2020

Last Updated: March 16, 2020

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Full Time Employment Definition

Full- time employment and active business In the Tax Court of Canada decision of Baker…

Published: March 10, 2020

Last Updated: April 16, 2020

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Employee Tax Deduction of Travel Expenses for Commuting

As a general rule, you may not deduct expenses from employment income except for certain…

Published: March 10, 2020

Last Updated: October 21, 2022

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