Choosing The Right Tax Litigation Lawyer
Choosing The Right Tax Litigation Lawyer In the course of my practice, I am routinely asked the question “what makes you any different from the rest?”. It is an excellent question. And it is certainly [...]
Supreme Court of Canada Dismisses Crown Appeal in Loblaw Financial
Supreme Court of Canada Dismisses Crown Appeal in Loblaw Financial LOBLAW DECISION Canada v. Loblaw Financial Holdings Inc. 2021 SCC 51 Summary Loblaw Financial Holdings Inc. (“Loblaw”) was reassessed which required it to pay tax [...]
Capital Dividend Account Basics
Capital Dividend Account Basics The Capital Dividend Account ("CDA") is part of the Income Tax Act's system of integration (see subsection 89(1) of the Act). Tax integration attempts to ensure that income is subject to [...]
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 [...]
What is a Notice of Objection?
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, [...]
Construction Materials Supplier Must Disclose Customer Information to the CRA
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 [...]
Good Advice for Small Business During a Pandemic
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 [...]