Employee or Contractor?

Ontario Real Estate Association v MNR, 2014 TCC 190 Link to Federal Tax Court document Canadian Tax Haiku of the week: Am I Contractor? Or Employee? If unsure Just follow the test Introduction A trend emerging within the Canadian workforce has been the increase of...

CRA Flunks Tax Pleadings 101

Canadian Tax Haiku of the week: Tax court has its Rules Follow them! Assumptions of Fact and law don’t mix Health Quest Inc. v. The Queen (2014 TCC 211) Introduction The Canada Revenue Agency (“CRA”) and Minister of National Revenue (“Minister”) paid dearly...

A Modest Proposition

A Modest Proposition This week Canada’s parliament has been considering a new law on prostitution after the old laws were struck down last year for being unconstitutional. The law as proposed by the government is objectively evil. Yes, Evil. It will help the...

Revenge of Bozzer

Canadian Tax Haiku of the Week: Wither Bozzer case? Voluntary Disclosures, Why taxman not help? Bozzer v Canada, 2011 FCA 186  Federal Court of Appeal Document By Jonathan Garbutt, Barrister & Solicitor, and Raminder Pandher, Student-at-law...

Case Comment : Marzen Artistic Aluminum

Tax Haiku of the week: Caution is advised Because transfer pricing is Not fun in the sun Marzen Artistic Aluminum Ltd. v The Queen, 2014 TCC 194 Link to Federal Court Document by Jonathan Garbutt, Barrister & Solicitor, and Raminder Pandher, Student-at-law...