The so-called “anti-surplus stripping rule” in section 84.1 of the Income Tax Act (Canada) can apply where an individual taxpayer transfers shares of a corporation to another corporation with which the taxpayer does not deal at arm’s length. If the…
- Recent News From the CRA: No Appeal Against the BP Canada Decision From the Federal Court of Appeal and More Enforcement Against Aggressive Tax Avoidance and Evasion
- New Limits Upon 231.1(1) Audit Powers
- Will BC’s Foreign Buyers’ Tax Administrators Please Speak Up?
- The End of Advisory Common Interest Privilege in Canada?
- Federal Court of Appeal finds Associate Degree tuition fees are GST exempt