Speaking Engagement
Accountants Study Group, “Potpourri of Recent Tax Measures”; Montréal, QC
Nov. 07, 2023
In the News
Legal Dilemma
Oct. 23, 2023 - CBA National, The Canadian Bar Association
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Article
An Avoidable Threat to the Protection of Solicitor-Client Privilege, co-author
Sept. 01, 2023 - Perspectives on Tax Law & Policy, vol. 4, no 3 (FCF)
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Bulletin
Government of Canada Releases Package of Proposed Domestic and International Tax Legislation
Aug. 16, 2023 - The Department of Finance (Finance) released draft tax legislation for public consultation on August 4, 2023, with a stated focus on promoting tax fairness and a clean economy. The most significant item released is the draft of a major new statute, the Global Minimum Tax Act, spanning...
Bulletin
The CRA’s New Power to Compel Oral Interviews
Jan. 17, 2023 - The Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer “all proper questions” and provide all reasonable assistance for any purpose relating to the administration or enforcement of the Income Tax Act (ITA), including by submitting to oral questioning at a...
Article
Réflexions sur les amendements proposés à l’article 231.1 L.I.R.
Oct. 19, 2022 - Stratège, Vol. 27, No. 3 (APFF)
Download this article (in French).
Article
Recent Developments Relating to Registry Rectifications in Québec, co-author
Apr. 27, 2022 - Stratège Magazine (APFF) Spring 2022, Vol. 27, No. 1
Download this article (in French).
Speaking Engagement
Association de planification fiscale et financière, 2022 Tax Administration Seminar, “ Compiling and Exchanging Information – Recent Developments ”; Webcast
Mar. 17, 2022
Bulletin
Taxpayers Must Pay Interest on Non-Existent Tax Debts
Oct. 26, 2021 - In The Bank of Nova Scotia v The Queen, the Tax Court of Canada (TCC) considered how to calculate arrears interest on an audit adjustment that is offset by a loss carryback. The Court endorsed the Canada Revenue Agency’s (CRA’s) practice of charging arrears interest on the adjustment...
Speaking Engagement
Association de planification fiscale et financière, Annual Conference 2021, “Ce que vous devriez savoir avant de changer de fiduciaire ou de bénéficiaire de votre fiducie”; Webcast
Oct. 08, 2021
Speaking Engagement
Notarial +, “Revenu Québec’s Mandatory Disclosure Obligations”, July 5 and 9, 2021; Webinar
July 09, 2021
Article
Interest and Penalty Computation For GST: Net Or Gross Liability?, co-author
May 01, 2021 - Canadian Tax Focus (CTF) Vol. 11, No. 2
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Bulletin
The First Specified Transactions to Be Disclosed to Revenu Québec Announced
Mar. 24, 2021 - The Québec government announced in its March 21, 2019 budget a series of measures aimed at protecting the integrity and equity of Québec’s tax system. These measures include the mandatory disclosure of certain transactions1 ‒ those that are significantly similar to so-called determined...
Speaking Engagement
Revenu Québec and Association de planification fiscale et financière, Tax Administration Conference, “Échanges internationaux d’information – à l’intersection des lois fiscales et des traités”; Webcast
Mar. 18, 2021
Bulletin
Villa Ste-Rose: FCA Confirms Interest and Penalties Apply After GST Rebates Are Deducted
Mar. 02, 2021 - In Canada v Villa Ste-Rose Inc. (2021 FCA 35), the Federal Court of Appeal (FCA) confirmed the decision of the Tax Court of Canada (TCC) that interest and penalties on the late filing and remittance of goods and services tax (GST) must take into account offsetting rebates to which the...
Bulletin
Deadlines Under Federal Legislation Temporarily Extended Due to COVID-19
Sept. 24, 2020 - Introduction Parliament passed on July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (Time Limits Act), which we summarized in a previous bulletin. Briefly, the Time Limits Act automatically suspends statutory time limits for federal civil proceedings for six months and...
Bulletin
Canadian Government’s Proposed Extension of Time Limits Due to COVID-19
May 27, 2020 - As part of the federal government’s response to the COVID-19 pandemic, the Department of Finance recently published a draft legislative proposal, the Time Limits and Other Periods Act (COVID-19) (Proposal), that, if implemented, would provide for an automatic six-month suspension of time...
Bulletin
Super Priority or Super Powers? FCA Rules That CRA Can Collect Unremitted GST on Proceeds of Third-Party Secured Interest
May 20, 2020 - In The Toronto-Dominion Bank v Queen (2020 FCA 80), the Federal Court of Appeal (FCA) confirmed a Federal Court (FC) decision and ruled that a secured creditor had a statutory obligation to pay the Canada Revenue Agency (CRA) for a tax debt of an arm’s-length borrower because the secured...
Bulletin
A Penalty Under GAAR Will Cause Ineligibility for Public Contracts in Québec
Mar. 23, 2020 - The Act mainly to establish the Centre d'acquisitions gouvernementales and Infrastructures technologiques Québec (Act) was assented to on February 21, 2020, by the National Assembly of Québec. The Act incorporates new provisions in the government procurement rules to combat abusive tax...
Article
Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author
Nov. 14, 2019 - The Lawyer’s Daily
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Article
Invesco Case: Funding Services Not Subject to GST/HST, co-author
Nov. 08, 2019 - The Lawyer’s Daily
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Bulletin
Federal Court of Appeal Says Funding Services Not Subject to GST/HST
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...
Bulletin
Tax Fraud Charges: Jordan Stay of Proceedings Ordered Due to Unreasonable Delay
Sept. 04, 2019 - In a recent decision, the Court of Québec (Court) held that section 11b of the Canadian Charter of Rights and Freedoms, which guarantees that any person charged with an offence has the right to be tried within a reasonable time, had been infringed.1 It ordered a stay of...
Bulletin
CRA’s Audit Powers Have Limits: Challenging Excessive Requests for Information
June 25, 2019 - In three recent decisions, the courts have curtailed the Canada Revenue Agency’s (CRA’s) broad interpretation of its audit powers and, in so doing, have armed taxpayers with the legal means to push back against excessive or unreasonable requests for information (RFIs) by the CRA. First, in...
Bulletin
The CRA Cannot Compel Oral Interviews During an Audit
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...
Bulletin
Federal Court’s Decision in Atlas Tube Canada ULC: Beware, Tax Due Diligence Reports May Not Be Privileged
Nov. 27, 2018 - In Canada (National Revenue) v Atlas Tube Canada ULC, the Federal Court (FC) held that the Canada Revenue Agency (CRA), in the course of an ongoing audit, was entitled to a draft tax due diligence report (Report) prepared by the accounting firm Ernst & Young (EY). The Report was...
Bulletin
Callidus Capital Corporation v HMQ: Last Word Goes to the Secured Creditor
Nov. 14, 2018 - The Supreme Court of Canada (the SCC) has overturned the decision rendered by a majority of the Federal Court of Appeal (the FCA) in Callidus Capital Corporation v Her Majesty the Queen. The case originated out of a motion filed in the Federal Court (the FC) by Callidus Capital...
Article
FC's Surprise Rejection of CRA Data Request
Nov. 01, 2018 - Canadian Tax Focus, Vol. 8, No. 4 (Canadian Tax Foundation)
Reproduced here by permission of the Canadian Tax Foundation.
Read more about FC's Surprise Rejection of CRA Data Request.