Monthly Archives: January 2006

OMA Opens Law Firm!

Posted on January 25, 2006 by John Loukidelis

Apparently, the Ontario Medical Association has opened a law firm. It is offering to incorporate professional corporations for doctors for a “nominal” fee ($100 plus disbursements plus GST for a total of $523.90). It is unclear how long this sale … Continue reading →

Posted in Individuals | 1 Comment

Section 84.1

Posted on January 18, 2006 by John Loukidelis

What tax practitioner hasn’t woken up in the middle of the night, sweating, because of dreams haunted by section 84.1 file demons? I will try to banish the demons — or propitiate them anyway — in a short presentation on … Continue reading →

Posted in Corporations | Leave a comment

Fairness: First and Second Reviews

Posted on January 16, 2006 by John Loukidelis

A taxpayer submits a fairness request to the CRA, and the request is rejected by the first officer to review it on the ground that it did not show inability to pay. The taxpayer agrees with the officer: the taxpayer … Continue reading →

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RRSP Mischief

Posted on January 4, 2006 by John Loukidelis

Here’s a depressing case to start off the New Year and take us into the “RRSP season”: Nunn v. The Queen, 2005 TCC 806. The CRA warning about similar schemes, discussed here and here, was apt but too late for … Continue reading →

Posted in Cases, Individuals | Leave a comment