In Nicole L. Tiessen Interior Design LTD. v Canada (2021 TCC 29), the Tax Court of Canada (“TCC”) found that 30 corporations were deemed to be associated with each other under the anti-avoidance rule in s. 256(2.1) of the federal…
Under the Excise Tax Act (the “Act”), the Minister of National Revenue (“Minister”) and her delegates are granted discretion to make administrative decisions affecting taxpayers on a case-by-case basis, including powers to extend deadlines or waive compliance with certain requirements…
The jurisdictional boundaries between the Tax Court of Canada and Federal Court over taxation matters has often been a trap for taxpayers. In Iris Technologies Inc. v. Canada (National Revenue), 2022 FCA 39 (“Iris Technologies”), the Federal Court of Appeal…
The Supreme Court of Canada (the “SCC”) has granted the application for leave to appeal in Canada v. Deans Knight Income Corporation, 2021 FCA 160 (“Deans Knight”).
Deans Knight deals with the application of the general anti-avoidance rule (“GAAR”)…
The Tax Court of Canada (“TCC”) recently issued a Practice Direction and Order (the “Order”) allowing parties to proceedings covered by the Tax Court of Canada Rules (General Procedure) to consent to be served by e-mail. The Order can be…
In a news release dated February 9, 2022, Canada’s Department of Finance announced its intention to extend enhanced key support programs to aid workers and businesses through ongoing public health restrictions.
Using regulatory authority provided in Bill C-2, the…
In a prior blog post, we discussed the decision of the BC Supreme Court (“BCSC”) in Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2020 BCSC 478. The case is of particular interest because it rejected the…
On February 4, 2022, Canada’s Department of Finance published draft legislative proposals and related materials (the “Published Materials”) for public comment. The Published Materials relate to the proposed implementation of various tax measures, including those outlined in the Government of…
The federal government provided its 2021 Economic and Fiscal Update on December 14, 2021. Amidst numerous new legislative measures introduced was the newly-proposed underused housing tax (the “UHT”). Draft legislation, in the form of a new Underused Housing Tax Act…
On December 16, 2021, the Office of the Prime Minister issued a mandate letter to the Deputy Prime Minister and Minister of Finance, Chrystia Freeland. The letter asked that steps be taken to establish or strengthen programs addressing public…