blawgs

Leroux v Canada Revenue Agency, 2014 BCSC 720  Link to Supreme Court of British Columbia document Tax Haiku: Perhaps they will smile Now that they can be sued Play nice, CRA Introduction  In an 89-page decision, Leroux v Canada Revenue Agency,[1] the...

Tax Haiku: CRA loses Not just cases but also costs and some face we think By Jonathan Garbutt, Barrister & Solicitor, and Raminder Pandher, student-at-law Introduction Taxpayers appealing assessments from the Canada Revenue Agency (“CRA”) to the Tax Court of...

This blawg post can be downloaded in pdf format by clicking on this link (opens new page). A fully-disclosed, fully-compliant and tax-efficient solution for new Canadians caught by the abolishment of immigration trusts* The 2014 federal budget had a nasty...

March 27, 2014 Wow, just wow … Today the RCMP announced that it had arrested six people allegedly involved in a $100 million dollar+ tax scam. See link to cbc.ca article The idea was that the “investors” could buy a big tax refund by investing in shares that...

Today’s budget contained a couple of surprises.  The current Conservative government has made a habit of coming up with some particularly interesting budget moves relevant to the international and cross-border tax world. Today’s budget attempted to kill the...

February 14, 2014 The following topic is what I intended to write about this week.  I was certainly not expecting to have to write anything about the budget because it was supposed to be boring.  It certainly was not for me… see my previous note. W5 Punitive...

There is only one way to learn; from our mistakes. Some mistakes are more painful than others; i.e. like realizing that you have said things in private that are crude or rude, and then having them put in public. Which is what happened to me the other day, but I will...

It is that time of year when the wealthy turn their minds to cutting their 2012 tax bill. Much like every year, people with considerable income will be presented with a lovely new crop of tax shelter schemes. Many of these schemes are presented as sure-fire, no-risk,...

Put together this blawg with Jonathan Crangle, our articling student. … OK, so he wrote it, I edited it … creatively. Today, the Supreme Court of Canada (“SCC”) released their decision in Canada v GlaxoSmithKline Inc. (see link) (2012 SCC 52). Transfer...