Tax Blog

Tax Court finds that deposits into a joint bank account do not in and of itself constitute transfers of property for third-party liability assessments

Published by Vivian Esper

In White v The Queen[1], the Tax Court allowed Mrs. White’s appeal, holding that the deposits of funds by Mr. White, a “tax debtor”, into a joint bank account held by him and Mrs. White (the “Joint Bank

Tax Evasion, Money Laundering, BC Real Estate and the Proposed Land Owner Transparency Act

Published by Greg DelBigio, Q.C. & Jennifer Flood

The BC government’s recent focus on tax evasion and money laundering in the real estate market has led to proposed legislation, the Land Owner Transparency Act (Bill 23 – 2019), which will impose potentially onerous disclosure requirements on those who…