Author: Ken Jiang

Inadvertently caught in the net – deemed dispositions and the “flipped property” rules

Published by Ken Jiang & Justin Shoemaker

The recently enacted “flipped property” rules in the Income Tax Act (Canada) (the “Act”) have wide ranging implications. Several tax practitioners have written about the problematic nature of the rules (see, for example: Evan Crocker and Kenneth Keung, “Related-Party Transfers…

No Losses for Eugenie Bouchard

Published by Ken Jiang

At the age of 19, Eugenie Bouchard made all Canadians proud with her stellar performance at the 2014 Australian Open.  Behind the tennis star is more than a decade’s training paid for by her father.  Mr. Bouchard thought he found…