Articles 2024


Recent Taxpayer GAAR Victories

  • 21 janvier 2019
  • Gloria Wang

The author discusses two recent Tax Court of Canada cases considering the application of the general anti-avoidance rule, from which the taxpayers emerged victorious for various reasons.

Student Forum, Droit fiscal

When Does a Taxpayer Realize a Tax Benefit for Purposes of the General Anti-Avoidance Rule?

  • 13 janvier 2019
  • Chris Sheridan

One of the more interesting tax developments of 2018 was surely the jurisprudence considering whether a taxpayer has realized a tax benefit, one of three requirements for the application of the general anti-avoidance rule. The existence of a tax benefit had only infrequently been disputed by taxpayers, until several of taxpayers disputed it in 2018.

Student Forum, Droit fiscal

Federal Court Sets a Low Bar For CRA to Obtain Tax Accrual Working Papers

  • 13 janvier 2019
  • Ehsan Wahidie and Adam Gotfried

A recent judgement of the Federal Court highlights the need for taxpayers to consider solicitor-client privilege carefully when creating documents that record uncertain tax positions, and limits the applicability of BP Canada, which held that the Minister of National Revenue was not entitled to have access to Tax Accrual Working Papers without restriction.

Student Forum, Droit fiscal

BC Supreme Court Rectifies Excessive Capital Dividend Election

  • 18 octobre 2018
  • Seth Lim, PwC Law LLP

The courts continue to delineate the scope and operation of rectification following the Supreme Court of Canada’s decision in Canada (Attorney General) v. Fairmont Hotels Inc., which significantly curtailed the availability of the remedy. This article discusses a recent British Columbia Supreme Court decision in which the Court granted an order to rectify a directors’ resolution declaring a capital dividend, the amount of which had been erroneously inflated.

Student Forum, Droit fiscal
The Ideal Lawyer – 21st Century Redux

The Ideal Lawyer – 21st Century Redux

  • 28 mai 2018
  • Craig A. Brannagan

One hundred years ago, Justice Brewer of the U.S. Supreme Court asked if the ideal lawyer existed, and if so, what qualities constituted this ideal. In 2018, Craig A. Brannagan asks whether Justice Brewer's conclusions apply to lawyers practising in Canada a century later.

Mécanismes extrajudiciaires de règlement des conflits, Justice pénale, Droit fiscal et 1 en plus, Student Forum

Federal Budget 2018: Trust Reporting Requirements and Compliance

  • 23 avril 2018
  • Brittany Sud

In this article the author highlights the proposal in the 2018 Federal Budget to increase reporting requirements for trusts and the penalties for failure to comply.

Praticien exerçant seul, petit cabinet et pratique générale, Droit fiscal, Droit des fiducies et des successions

A New Tax on Investment Funds: Distributions to General Partners (GPs) of “Investment Limited Partnerships” Possibly Subject to GST/HST

  • 10 octobre 2017
  • Jamie Wilks and Jonathan Bright

Proposed amendments to the Excise Tax Act may have a number of implications for investment funds and their managers. Jamie Wilks and Jonathan Bright describe and explain the proposals, while discussing some potentially significant consequences for hedge funds, mutual funds, and similar investment vehicles.

Droit fiscal