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
Authors: Kyle Ross
This post was written prior to our January 2017 merger, under our previous firm name, MacPherson Leslie & Tyerman LLP.
The recent decision of Golini v. R., 2016 TCC… Read More
This post was written prior to our January 2017 merger, under our previous firm name, MacPherson Leslie & Tyerman LLP.
Authors: Erin Bokshowan, Stephen Miazga
Bill C-15, An Act to implement certain… Read More
This post was written prior to our January 2017 merger, under our previous firm name, MacPherson Leslie & Tyerman LLP.
Requiring legal professionals to release information related to clients and their… Read More
This post was written prior to our January 2017 merger, under our previous firm name, MacPherson Leslie & Tyerman LLP.
Many different professional groups have been granted the ability to provide… Read More
