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RECENT TAX ARTICLES
Director’s Liability Assessment Struck Down by Tax Court of Canada
Director’s Liability Assessment Struck Down by Tax Court of Canada Tran v. Her Majesty the Queen 2021 TCC 51 Tran Decision Here. Summary A corporate director was found not to be liable under the director’s [...]
Federal Court of Appeal Finds Appellant in Business of Buying and Selling Homes
FCA Finds Appellant in Business of Buying and Selling Homes Wall v. Canada 2021 FCA 132 Wall v. Canada (decision here) Summary A real estate agent and developer disposed of three homes without reporting any [...]
The Saga of Bill C-208
The Saga of Bill C-208 Bill C-208 is a private member's bill that became law on June 29, 2021, and addresses intergenerational transfers of small businesses and farms. Specifically, the Bill amends sections 84.1 and [...]