Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services were...
$1.7 Million Civil Damage Award Against the CRA
In this article first published by the Canadian Tax Foundation in (2018) 26:4 Canadian Tax Highlights, Davies partner Michael Lubetsky discusses the implications of the B.C. Supreme Court’s groundbreaking decision to award a family $1.7 million against the CRA for malicious prosecution.
Apr. 10, 2019 - In Minister of National Revenue v Cameco Corporation, the Federal Court of Appeal (FCA) dismissed the Minister of National Revenue’s appeal and held that the Canada Revenue Agency’s (CRA’s) audit powers under the Income Tax Act (ITA) do not extend to compelling taxpayers to be...