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Monthly Archives: April 2006
SCC Dismisses Art Donation Appeals
The Supreme Court of Canada has dismissed the taxpayer’s application for leave to appeal from the decision of the Federal Court of Appeal in Canada (Attorney General) v. Nash, 2005 FCA 386. Click here to read our article on the … Continue reading
Posted in Cases
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Lipson Now Online
Lipson v. The Queen, 2006 TCC 148, Chief Justice Bowman’s recent GAAR decision, is now available online.
Posted in Cases
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Combating the Crazies
For at least the last five or six years, an assortment of conspiracy theorists and their ilk have been trolling the Internet and spreading phony stories about the unlawful nature of Canada’s tax system (see, for example, the Usenet newsgroup … Continue reading
Posted in CRA News, Miscellaneous
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GAAR Redux
In my post yesterday, I should have mentioned that Lipson v. The Queen, 2006 TCC 148, considered a set of transactions with some similarity to those considered by Mr. Justice Little in Overs v. The Queen, 2006 TCC 26, which … Continue reading
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Latest GAAR decision
Two days ago, the Tax Court released the latest decision of Chief Justice Bowman on the general anti-avoidance rule (the GAAR). The case, Lipson v. The Queen, 2006 TCC 148, does not appear to be on-line yet. The case considers … Continue reading
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Donations in the criminal law context
Jeff Manishen, a Hamilton lawyer who specializes in criminal law, wrote to me recently to ask some interesting questions about donations. Jeff sometimes negotiates arrangements under which clients can avoid prosecution by making a donation to a charity. Some charities, … Continue reading
Posted in Charities and Not-for-Profits
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