Category: Tax Residency

Landbouwbedrijf – Tax Court reiterates that the Minister of National Revenue is not precluded from challenging a taxpayer’s previously-accepted filing position

Published by Milan Vukovic

The Tax Court’s decision in Landbouwbedrijf Backx B.V. v. Canada, 2021 TCC 2 is a reminder to taxpayers that just because their filing position in a tax return is accepted by the Minister of National Revenue (the “Minister”), it…

COVID-19 Tax Update: CRA administrative relief regarding residency and cross-border issues

Published by Jenna Himelfarb

On May 19, 2020 the CRA published administrative relief (found here) for taxpayers who might otherwise be facing Canadian tax residency or cross-border issues as a result of travel restrictions imposed in light of the COVID-19 crisis. Certain potential…