Tax Alert Archives March 2022

Federal Court of Appeal Refuses to Compel the Payment of Claimed GST/HST Refunds

The jurisdictional boundaries between the Tax Court of Canada and Federal Court over taxation matters has often been a trap for taxpayers. In Iris Technologies Inc. v. Canada (National Revenue), 2022 FCA 39 (“Iris Technologies”), the Federal Court of Appeal…

Prepared by: Jessica Stuart , Alexei Paish

Jessica Stuart is an associate working out of the Toronto office of Thorsteinssons LLP. Jessica is building a broad tax practice with a focus primarily in corporate tax advisory, tax planning, business structuring and taxpayer representation. Jessica received an LL.M.… more »

Alexei maintains a broad tax practice with a view to achieving tax efficiency across all of his clients’ personal and business affairs. Alexei focusses on advising in respect of reorganizations of closely-held corporations, succession and estate planning, immigration/emigration tax planning,… more »

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Supreme Court of Canada Grants Leave for Appeal in Deans Knight

The Supreme Court of Canada (the “SCC”) has granted the application for leave to appeal in Canada v. Deans Knight Income Corporation, 2021 FCA 160 (“Deans Knight”).

Deans Knight deals with the application of the general anti-avoidance rule (“GAAR”)…

Prepared by: Jessica Stuart

Jessica Stuart is an associate working out of the Toronto office of Thorsteinssons LLP. Jessica is building a broad tax practice with a focus primarily in corporate tax advisory, tax planning, business structuring and taxpayer representation. Jessica received an LL.M.… more »

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Tax Court of Canada Issues Order Allowing Parties to be Served by E-mail

The Tax Court of Canada (“TCC”) recently issued a Practice Direction and Order (the “Order”) allowing parties to proceedings covered by the Tax Court of Canada Rules (General Procedure) to consent to be served by e-mail. The Order can be…

Prepared by: Brendan Forrest

Brendan Forrest is an associate working out of the Toronto office of Thorsteinssons LLP. Brendan’s practice focuses on corporate tax advisory and planning services. Brendan earned his Bachelor of Arts (Honours) from St. Michael’s College at the University of Toronto… more »

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