Monthly Archives: February 2006

Reallocation of Partnership Income

Posted on February 24, 2006 by John Loukidelis

Subsection 103(1) of the Income Tax Act (Canada) is an anti-avoidance rule that permits the Minister to reallocate (among other things) income among the partners of a partnership where the “principal reason” for the allocation agreed upon by the partners … Continue reading →

Posted in Cases, Corporations, Miscellaneous | Leave a comment

Independent Contractors — Or Not?

Posted on February 18, 2006 by John Loukidelis

When is an independent contractor not an independent contractor for the purposes of the Employment Insurance Act (the “EI Act”)? Apparently when the Employment Insurance Commission of Canada makes a regulation that says she isn’t.

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Fairness and Delay

Posted on February 13, 2006 by John Loukidelis

If a court take too long to hear a taxpayer’s case, is the taxpayer entitled to interest relief under the fairness provisions of the Income Tax Act? In Cole v. Canada (Attorney General), 2005 FC 1445, the CRA said no. … Continue reading →

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Settling Tax Court Appeals

Posted on February 6, 2006 by John Loukidelis

It is often said that, in a tax appeal, the Canada Revenue Agency is the client and the Department of Justice is its lawyer. As the client, the CRA gives instructions to Justice about how to conduct a tax case. … Continue reading →

Posted in Tax Court Appeals | Leave a comment

OMA Law

Posted on February 2, 2006 by John Loukidelis

Some readers of this newsletter were under the impression that my last article (“OMA Opens Law Firm!”) was intended to applaud the Ontario Medical Association (OMA) for offering to incorporate professional corporations for its members. In fact, our firm has … Continue reading →

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