Tax Alert Archives March 2014

SCC Grants Leave to Appeal Guindon Decision on Advisor Penalties

This morning the Supreme Court of Canada granted the application for leave to appeal, with costs, from the Federal Court of Appeal’s decision last summer in The Queen v. Guindon regarding the nature of advisor penalties under section 163.2 of the…

Prepared by: Noah Sarna

Noah is a partner practising in the firm’s Toronto office. Noah’s practice focuses on all aspects of commodity tax, including Goods and Services Tax/Harmonized Sales Tax, land transfer taxes, foreign buyer taxes and vacancy or underuse taxes. Noah assists his… more »

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BC’s Budget Bill Passes Third Reading

Yesterday, Bill 8 – Budget Measures Implementation Act, 2014, which contains over 60 amendments to the Provincial Sales Tax Act, passed third reading in the provincial legislature. A copy of Bill 8 is available online at: http://www.leg.bc.ca/40th2nd/1st_read/gov08-1.htm.

Prepared by: Noah Sarna

Noah is a partner practising in the firm’s Toronto office. Noah’s practice focuses on all aspects of commodity tax, including Goods and Services Tax/Harmonized Sales Tax, land transfer taxes, foreign buyer taxes and vacancy or underuse taxes. Noah assists his… more »

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Courts Affirm Use of Indirect, Markup Audit Method to Calculate Unreported Liquor Sales

The courts recently released two decisions against restaurant owners in GST audit methodology cases.  In 9100-8649 Québec Inc. v. Canada, 2014 CAF 20, the Federal Court of Appeal ruled against a company that operated two restaurants in Montreal.  Revenue Québec…

Prepared by: Noah Sarna

Noah is a partner practising in the firm’s Toronto office. Noah’s practice focuses on all aspects of commodity tax, including Goods and Services Tax/Harmonized Sales Tax, land transfer taxes, foreign buyer taxes and vacancy or underuse taxes. Noah assists his… more »

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Amendments Proposed To Correct Treatment of Discretionary Trusts in BC’s Family Law Act

Yesterday, the BC Legislature tabled Bill 14, which includes important amendments to BC’s Family Law Act (FLA).  The current version of the FLA contains problematic provisions with respect to discretionary trusts.  A complete version of Bill 14 is available online…

Prepared by: Noah Sarna

Noah is a partner practising in the firm’s Toronto office. Noah’s practice focuses on all aspects of commodity tax, including Goods and Services Tax/Harmonized Sales Tax, land transfer taxes, foreign buyer taxes and vacancy or underuse taxes. Noah assists his… more »

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