Cra Can Reallocate Non-competition Amounts

CRA can reallocate amounts to a non-competition or other restrictive covenant Draft technical amendments to…

Published: March 18, 2020

Last Updated: November 19, 2021

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Tax Planning – Changes to the Eligible Capital Property (Goodwill) Tax Rules – Part 3

Canadian Tax Lawyer Strategy for Addressing Changes to the Eligible Capital Property (Goodwill) Tax Rules…

Published: March 18, 2020

Last Updated: April 13, 2020

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Standard of review to be applied by Appellate Courts in reviewing decisions of the Tax Court of Canada

The Supreme Court of Canada has established the standard of review to be applied by…

Published: March 18, 2020

Last Updated: April 13, 2020

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CRA duty to assess with all due dispatch

CRA has a requirement under the Canadian Income Tax Act to issue a tax assessment…

Published: March 18, 2020

Last Updated: April 13, 2020

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Invested With Private Corporation

If you have invested money with a private Canadian corporation carrying on an active business,…

Published: March 18, 2020

Last Updated: April 13, 2020

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Canadian Tax Lawyer’s Perspective on Commencing a Business: Tax Planning and the Benefits of “Specified Small Business Corporation” Status.

Introduction: How Tax Planning Can Help Raise Funds for Your Business Starting a new business…

Published: March 18, 2020

Last Updated: October 25, 2021

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Claiming Expenses Without Supporting Tax Documentation

Claiming Expenses Without Supporting Tax Documentation – A Canadian Tax Lawyer Analysis Introduction – Tax…

Published: March 18, 2020

Last Updated: August 26, 2021

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Increase in the cost base of the shares of the parent corporation on wind up

In certain limited cases when you wind up a subsidiary into a parent, for Canadian…

Published: March 18, 2020

Last Updated: April 14, 2020

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Specialized Tax Attribution Rules

The Specialized Tax Attribution Rules: Indirect Payments, Tax on Split Income, Corporate Attribution, and Revocable…

Published: March 18, 2020

Last Updated: April 13, 2020

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