Overview: How the CRA may deal with incomplete or unreliable tax records The case of Karlozian v. The King...
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Overview of Canadian Regulatory Framework for Foreign Exchange Businesses Foreign exchange bureaus operating in Canada are subject to a...
Overview: GAAR, Tax Avoidance, and the Tax Court of Canada’s Ongoing Interpretation The decision in Foix v. The King,...
Overview: From Tax Request to Court Penalty: What Went Wrong This case concerns the enforcement powers of the Canada...
Introduction: Rising CRA Real Estate Tax Audit Risk in Canada CRA real estate tax audits have entered a new...
Introduction: Not every case needs a trial: how judges handle baseless arguments and claims The case of Blake v....
Overview – The Burden to Challenge the Factual Basis of the Tax Reassessment In 2251102 Ontario Inc. v. The...
Introduction: A dispute over wine donations and the rules of charitable tax credits. The case of Ebert v. The...
Family Trust Planning and the Hidden Role of Exempt Foreign Trusts Canada’s non-resident trust regime under section 94 of...