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RECENT TAX ARTICLES
FCA Allows Appeal Against a Section 160 Assessment
FCA Allows Appeal Against a Section 160 Assessment Eyeball Networks Inc. v. Canada 2021 FCA 17 DECISION HERE Summary The Tax Court of Canada (“TCC”) dismissed the Appellant’s appeal against a subsection 160(1) assessment. The [...]
Tax Court Rules on Employee Benefit Plans
Tax Court Rules on Employee Benefit Plans McNeeley v. The Queen 2020 TCC 90 https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/486041/index.do?q=mcneeley Summary The three Appellants appealed their 2012 reassessments indicating the Minister of National Revenue’s (“Minister”) position that they had received [...]
Corporations Must be Represented by a Lawyer in Tax Court
Corporations Must be Represented by a Lawyer in Tax Court of Canada Canada v. BCS Group Business Services Inc. 2020 FCA 205 Summary The Crown successfully appealed a Tax Court of Canada (“TCC”) decision allowing [...]
