Articles

The Supreme Court's recent decision in AES/Riopel makes clear that a remedy similar to common law rectification is available in Quebec. Although the case focuses on the civil law, it also provides both comfort and a list of caveats for taxpayers in the common law provinces.

The Federal Court of Appeal recently released reasons for this case. The detailed judgment reviews the instances in which a taxpayer may bring an application for judicial review of CRA actions before the Federal Court.

The recent decision in Piersanti v. The Queen offers an important lesson for both tax professionals and criminal defence counsel: taxpayers who do not challenge the admissibility of evidence risk having that evidence used against them in subsequent civil tax proceedings.

A summary of the Tax Court Chief Justice's address to the attendees of the 2013 Canadian Tax Foundation national conference.

In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queenthe Court considered a motion for an Order directing the Appellant to attend and be cross-examined on its List of Documents...

In Bakorp Management Ltd. v. The Queen, the Tax Court of Canada granted the Crown’s motion for dismissal of the appeal. 

A recent decision of the Tax Court of Canada, NRT Technology Corp. v. R, confirms the use of the reasonable expectation of profit test in the context of subsection 111(5)of the Income Tax Act (Canada). 

The recent release of millions of leaked records and thousands of names by the International Consortium of Investigative Journalists (ICIJ) exposed the millions of dollars secreted away in offshore tax havens.

On November 21, 2012, Bill C-48, the,em> Technical Tax Amendments Act, 2012, received first reading in the House of Commons.

The Tax Court of Canada's recent decision in Noran West Developments Ltd. v. The Queen, where the Court quashed the appeal because the appellant had waived its right to object or appeal from the reassessment in issue.