Tax Alert Archives

Federal Court of Appeal re-affirms the scientific method as a requirement for SR&ED eligibility

In Kam-Press Metal Products Ltd. v. The Queen, 2021 FCA 88, the Federal Court of Appeal once again endorsed the criteria set out by the Tax Court of Canada in Northwest Hydraulics Consultants Limited v. The Queen (1998),

Prepared by: Chris Canning

Chris is a partner practicing in the firm’s Vancouver office. Chris’s practice focuses on tax litigation and taxpayer representation. He represents taxpayers in all manner of tax disputes, including income tax and GST/HST auditsmore »

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COVID-19 TAX UPDATE: Government extends relief for Registered Pension Plans (RPPs) and deferred salary leave plans (DSLPs) for one more year

On May 20, 2021, the Department of Finance announced a one-year extension of draft regulations providing temporary relief to employers who sponsor a Registered Pension Plan (“RPP”) or deferred salary leave plan (“DSLP”) and their participating employees. Initially…

Prepared by: Chris Canning

Chris is a partner practicing in the firm’s Vancouver office. Chris’s practice focuses on tax litigation and taxpayer representation. He represents taxpayers in all manner of tax disputes, including income tax and GST/HST auditsmore »

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Reminder: Deadline to Apply for or Amend Initial CERS Applications Fast Approaching

Eligible businessowners are reminded that April 22, 2021 is the deadline to file an application for the Canada Emergency Rent Subsidy (CERS) in respect of the first qualifying period or to amend any election previously made in respect of that…

Prepared by: Alexander Demner, TEP , Ian Humphries

Alexander is a partner practicing in the firm’s Vancouver office. Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »

Ian Humphries is a partner working out of the Vancouver office of Thorsteinssons LLP. Ian joined Thorsteinssons after articling and practicing securities law at a national law firm. Prior to law school, Ian worked as an investment banker in the… more »

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COVID-19 Tax Update: Tax Court Announces Further Cancellations

On April 7, 2021, the Tax Court of Canada released a further Notice to the Public and the Profession regarding its upcoming hearing schedule.

Previously, the Court had announced that a limited number of in-person hearings would proceed…

Prepared by: Tyler Berg

Tyler is a partner working in the Vancouver office. Tyler attended the Peter A. Allard School of Law at the University of British Columbia, where he completed the Juris Doctor program and the Business Law Concentration.  He competed in the… more »

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Ontario Court of Appeal unpersuaded by principle that governments have the right to legislate “illogically”

In Stonehouse Group Inc. v. Ontario (Minister of Finance), 2021 ONCA 10, a taxpayer was successful in its dispute with the Ministry of Finance. As a result, a refund of the reassessed taxes was paid. The Minister of Finance…

Prepared by: Leonard Gilbert , Morgan Watchorn

Leonard graduated from the University of Toronto, Faculty of Law (J.D. 2015) and is currently a partner practicing in the firm’s Toronto office. He previously performed extensively as a concert pianist and attended the Jacobs School of Music at Indiana… more »

Morgan is a litigation associate in the Vancouver office of Thorsteinssons LLP. Morgan represents clients in all matters of tax disputes. She assists clients being audited by the Canada Revenue Agency and represents clients in disputes at the Appeals Division… more »

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CRA not providing relief where COVID-related delays create difficulties in meeting deadline for s. 164(6) loss carrybacks within estate’s first taxation year

In CRA Technical Interpretation 2020-0865071E5, the CRA was asked whether it would allow more time for the application of s. 164(6) of the Income Tax Act (Canada) where COVID has resulted in delays regarding the administration of an estate.  The…

Prepared by: Leonard Gilbert , Morgan Watchorn

Leonard graduated from the University of Toronto, Faculty of Law (J.D. 2015) and is currently a partner practicing in the firm’s Toronto office. He previously performed extensively as a concert pianist and attended the Jacobs School of Music at Indiana… more »

Morgan is a litigation associate in the Vancouver office of Thorsteinssons LLP. Morgan represents clients in all matters of tax disputes. She assists clients being audited by the Canada Revenue Agency and represents clients in disputes at the Appeals Division… more »

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Tax Court of Canada provides clarity on timing of allocating costs between different taxation years

In Yorkwest Plumbing Supply Inc. v. The Queen, 2020 TCC 122, due to a switch in the appellant’s accounting system the cost of inventory was not properly allocated against the cost of sales. The appellant attempted to overstate its…

Prepared by: Leonard Gilbert , Morgan Watchorn

Leonard graduated from the University of Toronto, Faculty of Law (J.D. 2015) and is currently a partner practicing in the firm’s Toronto office. He previously performed extensively as a concert pianist and attended the Jacobs School of Music at Indiana… more »

Morgan is a litigation associate in the Vancouver office of Thorsteinssons LLP. Morgan represents clients in all matters of tax disputes. She assists clients being audited by the Canada Revenue Agency and represents clients in disputes at the Appeals Division… more »

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Federal Court of Appeal finds that a corporation must be represented by counsel in tax appeals

In Canada v. BCS Group Business Services Inc., 2020 FCA 205, the Federal Court of Appeal held that a corporation cannot not appear “in person” and must be represented by counsel in appeals under the Tax Court’s General Procedure.…

Prepared by: Leonard Gilbert , Morgan Watchorn

Leonard graduated from the University of Toronto, Faculty of Law (J.D. 2015) and is currently a partner practicing in the firm’s Toronto office. He previously performed extensively as a concert pianist and attended the Jacobs School of Music at Indiana… more »

Morgan is a litigation associate in the Vancouver office of Thorsteinssons LLP. Morgan represents clients in all matters of tax disputes. She assists clients being audited by the Canada Revenue Agency and represents clients in disputes at the Appeals Division… more »

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COVID-19 Tax Update: Updates from the Tax Court

On February 9, 2021, Chief Justice Eugene Rossiter of the Tax Court of Canada held a webinar to update the public on the Court’s current status and outlook as a consequence of the COVID-19 pandemic.

The Tax Court previously announced…

Prepared by: Tyler Berg

Tyler is a partner working in the Vancouver office. Tyler attended the Peter A. Allard School of Law at the University of British Columbia, where he completed the Juris Doctor program and the Business Law Concentration.  He competed in the… more »

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