I last wrote about the decision in BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61 on April 10, 2017. In that decision the Court imposed important restrictions upon the use of the s.231.1(1) audit powers by…
The Income Tax Act provides CRA with broad powers of administration and enforcement. In BP Energy Company v. Minister of National Revenue, 2017 FCA 61, the appeal court considered the authority to conduct the inspection of books and records given…
The BC government recently congratulated itself on the apparent effects of its controversial decision over the summer to impose an additional 15% property transfer tax on purchases of real estate in Metro Vancouver by foreign buyers. Since then, the…
If a year is to end with something that causes a bang, then the decision in Minister of National Revenue v. Iggillis Holdings Inc. and Ian Gillis Et Al., 2016 FC 1352 did just that. In reasons that are ambitious,…
In Alexander College Corp. v. Canada, 2016 FCA 269, the Federal Court of Appeal recently overturned the Tax Court of Canada on the issue of whether a private college offering an associate degree program must charge GST on its…
The Minister of Finance (Ontario) introduced Bill 134, Budget Measures Act (Housing Price Stability and Ontario Seniors’ Public Transit Tax Credit), 2017 yesterday, providing a first look at legislation regarding the non-resident speculation tax for land transfers in the Greater…
The Minister of Finance (Canada) has announced that the 2017 federal budget will be tabled in the House of Commons on March 22, 2017. For more information, please visit: http://www.fin.gc.ca/n17/17-013-eng.asp
In BC Trust v. Canada (Attorney General) (2017 BCSC 209), the Supreme Court of British Columbia dismissed an application for rectification, applying the recent Supreme Court of Canada decision in Fairmont Hotels Inc. (2016 SCC 56). The BC Trust case…
The CRA released Information Circular IC98-1R6 concerning the collection policies of the CRA. This information circular cancels and replaces IC98-1R5, dated February 3, 2016, and gives a general overview of many of the collections policies that the CRA has for individuals,…
The Tax Court of Canada has allowed the appeal of the appellant in 594710 British Columbia Ltd. v. The Queen, 2013-4033(IT)G. The Court held that the Respondent failed to demonstrate abusive tax avoidance at the primary tax debtor level by…
