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RECENT TAX ARTICLES
Lawyers’ Insurance Company not a Tax-Exempt Entity
What Factors Lead to Exemption From Tax? Lawyers' Professional Indemnity Company v. H.M.Q. 2018 TCC 194 ("LPIC") LPIC is a relatively straight-forward Tax Court decision penned by Justice D'Arcy. LPIC is a wholly-owned subsidiary of [...]
Difference of opinion between the CRA and a taxpayer does not amount to a misrepresentation for the purposes of section 152(4)
Assessments Beyond Statute-Barred Years Introduction Inwest Investments Ltd. v, Canada (National Revenue) 2015 BCSC 1375 (hereinafter ‘Inwest’) came before the British Columbia Supreme Court by way of summary application. The central issue in Inwest was [...]
