Supreme Court of Canada Grants Leave to Appeal in Treaty Shopping Case Her Majesty the Queen v. Alta Energy Luxembourg SARL case no: 39113 Case 39113 Summary The Respondent Alta Energy Luxembourg (Alta Luxembourg) argued [...]
CanLII Entitled to $745,690 of Input Tax Credits Canadian Legal Information Institute v. The Queen 2020 TCC 56 CANLII Decision Here Summary The Canadian Legal Information Institute (CanLII) claimed ITC’s for its April 2013 – [...]
Federal Court of Appeal Clarifies Onus of Proof in Tax Cases Eisbrenner Decision Here Eisbrenner v. Canada 2020 FCA 93 Summary This case involved charitable donations where the value of the receipts greatly exceeded the [...]
The Stoic Tax Professional Recently I have been totally captivated by Stoicism and what are called the Stoic Exercises. If you are not familiar with Stoicism, I think a good start would be anything written [...]
Notices of Objection in Brief By Amit Ummat LLB LLM CS* *Certified Specialist, Taxation Law This brief article describes the process of filing a notice of objection with the CRA. When a taxpayer is reassessed, [...]
Trip to the International Space Station Found to be Personal Cirque du Soleil Founder Barred From Deducting Trip to Space Laliberté v. Canada 2020 FCA 97 Decision Here Summary This is about as interesting as [...]
Construction Materials Supplier Must Disclose Customer Information Construction Store Ordered to Disclose Customer Information to the CRA Roofmart Ontario Inc. v. Canada (National Revenue) 2020 FCA 85 Roofmart Decision Here Summary This is a critical [...]
FCA Allows Director to Challenge Underlying Assessment Duque v. Canada 2020 FCA 73 Access Decision Here Summary Directors Can Challenge Underlying Corporate Tax Assessments This is an important case to be aware of if you [...]
FCA Confirms Broad-Based Audit Powers of the CRA Canada (Attorney General) v. Valero Energy Inc. 2020 FCA 68 Decision Here Summary The Canada Revenue Agency issued requirements for information while auditing Valero Energy Inc (“Valero”). [...]
Good Advice for Small Business During a Pandemic [This article was originally published by the Lawyers Daily in March 2020] The economic impact relating to the Covid-19 virus will be felt by every corner of [...]
