Tax Alert Archives April 2022

Supreme Court of Canada Grants Leave to Appeal in Québec Stock Options Case

The Supreme Court of Canada (“SCC”) has granted the application for leave to appeal in Agence du revenue du Québec c. Des Groseillers, 2021 QCCA 906.

Des Groseillers concerns the tax treatment of donated employee stock options under…

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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Nicole L. Tiessen Interior Design Ltd. v Canada – FCA Declines to Consider New Issues Raised on Appeal in s. 256(2.1) Anti-Avoidance Case

In Nicole L. Tiessen Interior Design LTD. v Canada (2021 TCC 29), the Tax Court of Canada (“TCC”) found that 30 corporations were deemed to be associated with each other under the anti-avoidance rule in s. 256(2.1) of the federal…

Prepared by: Sarah Faber

Sarah Faber is an associate practicing in the firm’s Toronto office. Her practice focuses on tax litigation and taxpayer representation at every level and also includes tax planning for businesses, individuals, not-for-profits and charities. She is currently working on a… more »

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