Articles

An amalgamation is defined for the purposes of subsection 87(1) as a merger of taxable Canadian corporations where all of the property, liabilities and shareholders of the predecessor corporations immediately...

On July 1, 2010, the provinces of British Columbia and Ontario became subject to the harmonized sales tax under the Excise Tax Act.

A recent case has given hope to taxpayers who want to seek relief from accrued interest and/or penalties that have roots in a taxation year many years past.

The recent decision in Sommerer v. The Queen, in particular, the interpretation of subsection 75(2) and whether it applied in the context of a fair market value sale of shares by the Appellant, one of the beneficiaries of an Austrian private foundation, to the foundation.

On the final morning of the 2011 Canadian Tax Foundation (“CTF”) national conference, Chief Justice Rip of the Tax Court of Canada (“TCC”) provided an update on recent TCC activities, ...