Tax Blog

Canadian Forest Navigation Co. Ltd., 2017 FCA 39 (“Canadian Forest”)

Published by Leonard Gilbert

“Rectification”, a means to “fix” a mistake made in the implementation of an agreement, has been a popular topic in tax law since the Supreme Court of Canada’s decisions limiting the availability of rectification for tax planning errors in AG

Taxable TFSAs

Published by David Davies

Almost since Tax-Free Savings Accounts (TFSAs) were first introduced in 2009, the Canada Revenue Agency (CRA) has been intent on clamping down on what it views as inappropriate activities undertaken within TFSAs. One area in particular has raised the ire…