Articles 2024


FCA Backs CITT Decision Finding Abuse of Process by CBSA

  • January 30, 2017
  • John Bassindale

The Federal Court of Appeal confirms the CBSA committed an abuse of process in the administration of the Customs Act. John Bassindale reviews the decision in AG v. Bri-Chem Supply Ltd. et al. (2016 FCA 257).

Student Forum, Taxation Law

Alberta Court Rules on What is a “Reasonable Amount” of Interest Under s. 20(1)(c)

  • November 03, 2016
  • Jenny P. Mboutsiadis

This summer saw the first case in which a court articulated the test for determining whether an interest amount is reasonable for purposes of paragraph 20(1)(c) of the Income Tax Act (Canada) (“ITA”). Jenny Mboutsiadis reviews the decision of the Alberta Court of Queen’s Bench in ENMAX PSA Corp. v. Alberta (2016 ABQB 334).

Taxation Law

Pension Plan Taxation in Canada: Easing the Tax Burden

  • October 04, 2016
  • Hennadiy Kutsenko

Over the course of the next 20 years, nearly 7 million Canadians will retire, a considerable portion with the benefit of a pension plan; some with defined benefit plans, others with annuities purchased with the funds they receive from a defined contribution plan. The sustainability of those plans, however, faces an uncertain future, as exemplified by the bankruptcy or insolvency proceedings concerning Indalex, Nortel and most recently, for the second time, U.S. Steel Canada (previously Stelco).

Taxation Law

Supreme Court of Canada Income Tax Cases Confirm Strong Constitutional Protection for Solicitor-Client Privilege

  • August 10, 2016
  • Stephanie Dewey and Mark Tonkovich

Two recent Supreme Court of Canada decisions, Canada v. Chambre des notaires du Québec, 2016 SCC 20, and Canada v. Thompson, 2016 SCC 21, confirm that a client's right to solicitor-client privilege applies prima facie to shield a lawyer's accounting records (including invoices and any other records disclosing facts about the client relationship) from disclosure to the Canada Revenue Agency.

Taxation Law

Dissolved Corporation Lacks Standing in Tax Court

  • May 19, 2016
  • John Sorensen

The Federal Court of Appeal recently overruled a long-standing precedent and held that a dissolved corporation lacks the capacity to initiate a Tax Court of Canada appeal. John Sorensen reviews the decision of the FCA in 1455257 Ontario Inc. v. The Queen (2016 FCA 100).

Taxation Law

Managing Conflicts of Interest in Assessment Appeals

  • April 14, 2016
  • Jamie G. Walker

The decision of the Ontario Assessment Review Board in Canadian Tire Corp. v. Municipal Tax Equity Consultants Inc., [2016] O.A.R.B.D. No. 2 provides the latest insight into conflicts of interest and confidentiality concerns as they arise in the context of assessment appeals.

Taxation Law

An Overview of the Foreign Affiliate Dumping Rules

  • February 23, 2016
  • Philip Halvorson and Dalia Hamdy

The foreign affiliate dumping rules (the “FAD Rules”) are found in section 212.3 of the Income Tax Act. Enacted in December 2012, the FAD Rules have had a significant impact on Canada’s system of international taxation. The FAD Rules are primarily meant to deter foreign-controlled multinational groups from transferring (or “dumping”) shares of the group’s foreign subsidiaries to its Canadian subsidiaries in a manner that results in inappropriate erosion of the Canadian tax base.

Taxation Law

Taxpayers Attempt to Plead “Sham” Fails at the Tax Court of Canada

  • February 23, 2016
  • Leonard Gilbert

As the tax practice ultimately becomes increasingly complex, practitioners will undoubtedly look for new ways of applying the Act. The benefits of creativity will certainly be reaped in many cases, but as Coast Capital Savings Credit Union v. Canada (2015 TCC 195) shows, applying the Minister’s arsenal of tools against her will not always be successful.

Taxation Law

Recent Amendments to the Goods and Services Tax/Harmonized Sales Tax (GST/HST)

  • December 02, 2015
  • Jacob Yau

As the last quarter of 2015 proceeds, it is important for advisors and tax practitioners to be aware of several filing and administrative deadlines that, if not met, could resulted in unwanted administrative time and cost. This article discusses and highlights the requirements of and amendments to the section 156 “nil consideration elections” under the Excise Tax Act, R.S.C., 1985, c. E-15.

Taxation Law