Tax Alert Archives May 2014

FCA Interprets Large Corporation Rules

The Federal Court of Appeal released its decision in the Bakorp Management case, a case concerning the large corporation rules in subsections 165(1.11) and 169(2.1) of the Income Tax Act (Canada).  The court dismissed the taxpayer’s appeal. A copy of…

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 »