Category: Personal Tax

COVID-19 Tax Update: Canada Revenue Agency announces additional tax relief measures

Published by Chris Marta

The Canada Revenue Agency (“CRA”) has announced additional tax relief measures as part of its response to the ongoing COVID-19 crisis. These measures are summarized below.

Administrative Tax Measures

The new measures extend various filing deadlines under the Income Tax

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