In the recent decision of Her Majesty the Queen v Colitto, 2020 FCA 70 (“Colitto”), the Federal Court of Appeal (the “FCA”) unanimously overturned the Tax Court of Canada’s (the… Read More
In response to the COVID-19 pandemic, Canada Revenue Agency (CRA) has suspended some of its activities and modified others. The Tax Court of Canada has also closed the Court and… Read More
In a recent decision of the Tax Court of Canada (the “TCC”), Colitto v. Her Majesty the Queen, 2019 TCC 88 [Colitto], the TCC had the opportunity to consider a… Read More
Authors: Alain Gaucher, Q.C., and Ravtej Grewal
In the recent decision of Grimes v R, 2016 TCC 280, the Court considered a myriad of differing valuations for shares held by a… Read More
It’s been said that the oldest rule of administrative law is to give a citizen notice of an alleged transgression or failing before penalizing him because of it. This is… Read More
Authors: Nicholas Horlick, Lane Zabolotney
On December 9, 2016, the Supreme Court of Canada released two landmark decisions which provided much-needed clarification on the doctrine of rectification in the tax context.
Rectification… Read More
