Tax Alert Archives April 2016

The deadline for individuals to file their 2015 tax returns is May 2, 2016

Under section 150 of the Income Tax Act (Canada), the ordinary deadline for an individual to file a tax return for a taxation year is the following April  30. However, where the deadline falls on a weekend, the CRA’s

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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Notice of Ways and Means Motion tabled by Minister of Finance

On April 18, 2016, the Minister of Finance tabled in the House of Commons a Notice of Ways and Means Motion to amend the Income Tax Act and the Excise Tax Act in accordance with certain tax measures announced…

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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Minister of National Revenue gives press conference on new offshore initiatives

On April 11, 2016, the Minister of National Revenue, Diane Lebouthillier gave a press conference on the government’s new initiatives to combat tax avoidance and evasion. The government has committed $444 million to these new programs, which include hiring…

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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Crown says follow-up questions arising from answers to undertakings must be posed orally

In Cuddy v. The Queen, 2016 TCC 76, the Crown took the position that follow-up questions arising from answers to undertakings provided at an oral examination for discovery must be conducted by resuming the oral examination for discovery, unless…

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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Dissolved corporation may not initiate a Tax Court appeal

In 1455257 Ontario Inc. v. Canada, 2016 FCA 100, the Federal Court of Appeal held that a dissolved Ontario corporation lacks the capacity to appeal from an assessment in the Tax Court of Canada because the Ontario Business Corporations

Prepared by: Jennifer Flood

Jennifer Flood represents clients in the most high-stakes tax disputes Jennifer is a partner practicing in the firm’s Vancouver office. She represents companies and individuals in complex tax litigation, in both the civil and criminal contexts. She guides her clients… more »

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