The recent decision of Gervais c. La Reine (2014 CCI 119; available only in French) gave the TCC an opportunity to review a common planning technique that spouses use to multiply the use of their lifetime capital gains exemption (CGE)…
In the recent decision of Nottawasaga Inn. Ltd. v. R. (2014 DTC 1021), the Tax Court of Canada (“TCC”) held that it had no jurisdiction to hear an appeal from a reassessment of arrears interest where there exists a nil…
On January 9, 2014, the Government of Canada released for public comment draft legislative proposals that – if enacted – will require the reporting of international electronic funds transfers of $10,000 or more to the Canada Revenue Agency effective as…