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: E. Rebecca Potter

Becky Potter is a partner practicing in the firm’s Toronto office. Becky focuses her practice on all aspects of taxpayer representation and tax litigation, as well as assisting charities and not-for-profits with their interactions with the Canada Revenue Agency. She… more »