Taxation Insights

Image for Recent SCC decision shows a willingness by the court to interpret GAAR expansively

Recent SCC decision shows a willingness by the court to interpret GAAR expansively

Image for Withholding tax on services provided in Canada by a non-resident: Understanding Regulation 105 of the Income Tax Act

Withholding tax on services provided in Canada by a non-resident: Understanding Regulation 105 of the Income Tax Act

Image for Rectification in the tax context: Quebec Court of Appeal gives hope to a damaged equitable remedy

Rectification in the tax context: Quebec Court of Appeal gives hope to a damaged equitable remedy

Image for Further significant increases to the CRA’s prescribed interest rates

Further significant increases to the CRA’s prescribed interest rates

Image for Taxpayer successfully appeals gross negligence penalties

Taxpayer successfully appeals gross negligence penalties

Image for Joint ventures: Practical with tax advantages for succession planning

Joint ventures: Practical with tax advantages for succession planning

Image for New tax credit gives a boost to Alberta’s agricultural industry

New tax credit gives a boost to Alberta’s agricultural industry

Image for The Benefits of an Estate Freeze for Business Owners

The Benefits of an Estate Freeze for Business Owners

Image for Tax Court of Canada Sides with Resigning Director in Contentious Directors’ Liability Case on the Basis of Indirect and Verbal Evidence

Tax Court of Canada Sides with Resigning Director in Contentious Directors’ Liability Case on the Basis of Indirect and Verbal Evidence

Image for SCC Limits the Availability of Rescission for Tax-Planning Mistakes

SCC Limits the Availability of Rescission for Tax-Planning Mistakes