SimpsonWigle Law LLP Tax News

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 February 2, 2006 at the CRA’s Hamilton & District Tax Consultation Group.

Here are links to some of the resources I cite in the presentation that can be found on-line:

• The Queen v. Olsen, 2002 FCA 3
• IT-419R2 “Meaning of Arm’s Length”
• Brouillette v. The Queen, 2005 TCC 203

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