In the recent decision of Deans Knight Income Corp v Canada, 2023 SCC 16 [Deans Knight], the Supreme Court of Canada gave an expansive interpretation respecting GAAR. The decision shows … Read More
Authors: Caitlin Madden, summer student-at-law, and Desiree Katz
Payments to non-residents for services rendered in Canada can have major tax implications for both the payor and the service provider. In particular, … Read More
This article was prepared with the assistance of summer law student Brooke Healey.
Documenting your intentions in a tax plan is crucial if you ever pursue rectification as an equitable remedy, … Read More
The Canada Revenue Agency ("CRA") increased its prescribed rates of interest for the third quarter by 60% over Q3 2022 levels after inflation reached heights not seen in decades.
Throughout 2022, … Read More
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
If you’re considering retirement or expanding your farming operation, a joint venture arrangement may give you some much-needed flexibility and offer tax advantages.
A joint venture has some similarities to a … Read More
The Government of Alberta has announced a new Agri-processing Investment Tax Credit (AITC) to promote investment in the province’s agriculture and agri-processing sectors. The AITC will provide a 12% non-refundable … Read More
This blog provides an overview of estate freezes, what an estate freeze is, the tax and non-tax benefits, and the negative consequences of freezing too early.
What is an Estate Freeze?
Estate … Read More
This article was prepared with the assistance of summer student Cole Shrimpton.
Corporate directors who resign from their positions without providing adequate written evidence of that resignation to the corporation and … Read More
This article was drafted with the assistance of summer law student Eric Turcotte.
In the recent decision of Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 [Collins Trust], the Supreme Court of … Read More
