This article was prepared with the assistance of summer student Cole Shrimpton.
The Tax Court of Canada has found that an international businessman who hired lawyers and accountants to organize his… Read More
CP Reit S Real Estate Limited v Saskatoon (City), 2021 SKCA 100 was an appeal of a group of commercial properties including grocery stores, restaurants, drug stores, salons, a movie… Read More
Authors: John Agioritis, Nicholas Horlick, Justin Di Liello
In the recent decision of Her Majesty the Queen v Colitto, 2020 FCA 70 (“Colitto”), the Federal Court of Appeal (the “FCA”) unanimously… 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
Authors: John Agioritis, Justin Di Liello
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… 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
