Tax Blog Posts

What to expect in a Vancouver vacancy tax audit

For the past few months, the City of Vancouver has been conducting audits to verify the 2017 vacancy tax declarations filed by owners under the City’s Vacancy Tax By-Law No. 11674. Observers of the tax, which is unique in Canada, have…

Quebec Goes It Alone

The Province of Quebec announced today that it intends to expand its requirements for non-resident vendors to collect and remit Quebec Sales Tax (“QST”) on sales to Quebec consumers, effective as early as January 1, 2019.  In this context “non-resident”…

Canadian Tax Alerts

Federal Court of Appeal Rules on GAAR Again

In Fiducie financière Satoma c. Canada, 2018 CAF 74, the Federal Court of Appeal ruled on the General Anti-Avoidance Rule (the “GAAR”) again this year (see our previous Alert re: Oxford Properties). In upholding the Tax Court of Canada’s…

Federal Court of Appeal Rules in GAAR Case

In Canada v. Oxford Properties Group Inc., 2018 FCA 30, the Federal Court of Appeal allowed in part the Crown’s appeal and referred the reassessment of the taxpayer back to the Minister of National Revenue for reconsideration. The taxpayer…

Revised Income Splitting Rules and Guidance

The Department of Finance has released revised draft legislation and background information on its proposals to prevent income splitting. The documents can be accessed here. This release follows on the Department’s private corporation consultation paper of July 18, 2017,…

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