Archive for Month: September

Shadows of people running across money bills

Canadian taxpayer involved in a bad will investment scheme granted additional relief on accrued interest from Canada Revenue Agency (CRA): Barrs v The Queen et al.

In Barrs v The Queen et al, the taxpayer, Mr. Randall Barrs, appealed to the Federal Court of Appeal after the Federal Court dismissed his application for judicial review of the Canada Revenue Agency’s (CRA) decision to deny him additional relief from accrued interest. In 1984, Mr. Barrs and...

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Tax fraud and tax evasion in the same case: A Rotfleisch & Samulovitch analysis of Regina v Reynolds – Violations of the Income Tax Act, Excise Tax Act, and Criminal Code of Canada

Overview: Tax Evasion and the Matter in Regina v Reynolds Tax fraud and tax evasion can manifest through a range of actions, encompassing, yet not restricted to: (1) avoiding income tax responsibilities, (2) endeavouring to deceive the government via falsified loss claims, or (3) deliberately evading the assessment, collection,...

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Person pushing cash to another person across a table

Determining Eligibility of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines and Explains Existing Case Law

Introduction: Canada Recovery Benefit and The Canada Recovery Benefits Act The Canada Recovery Benefits Act came into effect on October 2, 2020, and established the Canada Recovery Benefit (“CRB”), aiming to provide income support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic and were...

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