Taxpayer Victory in Charity Art Donation Case

In the October 2004 case of Quinn v The Queen, 2004 TCC 64, the Tax Court…

Published: April 16, 2020

Last Updated: May 21, 2020

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Non- Resident Carrying on Business in Canada

Non- Resident Carrying on Business in Canada– What is a Business – A Canadian Tax…

Published: April 16, 2020

Last Updated: May 21, 2020

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Section 216 Election – Canadian Non-Resident Real Estate Taxation

Section 216 Election – Canadian Non-Resident Real Estate Taxation – Toronto Tax Lawyer Analysis Canada’s…

Published: April 16, 2020

Last Updated: May 21, 2020

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French versus English Statutory Interpretation

Hughes v. the Queen – French versus English Statutory Interpretation – Repeated Failure to File…

Published: April 16, 2020

Last Updated: May 21, 2020

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Withholding Tax for Non Residents

The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada. While…

Published: April 16, 2020

Last Updated: October 21, 2022

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Deduction on the Advice of a Physician

The Tax Court of Canada held in a recent case that part of the cost…

Published: April 16, 2020

Last Updated: May 21, 2020

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CRA had Priority Over the Interest of a Secured Creditor

In the recent Federal Court Trial Division case of MNR v. HSBC BANK OF CANADA…

Published: April 16, 2020

Last Updated: January 12, 2022

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Tax Evasion Penalties can be Applied for Unreported Income

In the case of Boucher v. The Queen, 2004 FCA 47, the Federal Court of…

Published: April 16, 2020

Last Updated: May 21, 2020

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Recaptured Capital Cost Allowance

In the case of GUSTAVE MERCURE ESTATE, the Tax Court of Canada held that recaptured…

Published: April 16, 2020

Last Updated: May 21, 2020

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