The Tax Court’s decision in Leonard v. The Queen, 2021 TCC 33, analyzed the oft-discussed legal concept of “an adventure or concern in the nature of trade”, which the courts use to distinguish between transactions of a business nature…
On March 25, 2021, the Supreme Court of Canada (“SCC”) delivered its much-anticipated judgment on the constitutional validity of the Greenhouse Gas Pollution Pricing Act (“GGPPA”), the statute which enacts the federal government’s carbon pricing standard in relation to…
Authored by: Greg DelBigio, Q.C. and Morgan Watchorn
In Budget 2021, the federal government proposes to provide the Canada Revenue Agency (the “CRA”) with $230 million over five years as part of an ongoing focus on enforcing civil…
Authors: Alexander Demner, Tyler Berg, and Gloria Wang
The federal government released its 2021 budget on April 19, 2021. Coming in as the longest budget in Canadian history, Budget 2021 proposes a myriad of income tax…
In its 2020 Fall Economic Statement, the Canadian government announced that it would be moving forward with a unilateral approach to the taxation of digital services. This announcement came after years of discussions regarding a multilateral agreement on cross-border digital…
On June 1, 2021, the Tax Court of Canada released a further Notice to the Public and the Profession regarding its upcoming hearing schedule.
Previously, the Court issued a Notice cancelling all in-person hearings up to July 16, 2021 as…
In Kam-Press Metal Products Ltd. v. The Queen, 2021 FCA 88, the Federal Court of Appeal once again endorsed the criteria set out by the Tax Court of Canada in Northwest Hydraulics Consultants Limited v. The Queen (1998),
On May 20, 2021, the Department of Finance announced a one-year extension of draft regulations providing temporary relief to employers who sponsor a Registered Pension Plan (“RPP”) or deferred salary leave plan (“DSLP”) and their participating employees. Initially…
Eligible businessowners are reminded that April 22, 2021 is the deadline to file an application for the Canada Emergency Rent Subsidy (CERS) in respect of the first qualifying period or to amend any election previously made in respect of that…
On April 7, 2021, the Tax Court of Canada released a further Notice to the Public and the Profession regarding its upcoming hearing schedule.
Previously, the Court had announced that a limited number of in-person hearings would proceed…
