Tax Alert Archives September 2013

Supreme Court Rules in Envision Credit Union Case

The Supreme Court of Canada released its decision in Envision Credit Union v. Canada, 2013 SCC 48 today concerning amalgamations and the application of section 87 of the Income Tax Act (Canada) (the “ITA”). The Court dismissed the taxpayer’s appeal,…

Prepared by: Rebecca Potter

Rebecca Potter is a partner practicing in the firm’s Toronto office. Rebecca’s practice focuses on all aspects of taxpayer representation and tax litigation and also includes tax planning for charities and not-for-profits. She has appeared before the Tax Court of… more »