Monthly Archives: June 2006

Checking GST Numbers

Posted on June 15, 2006 by John Loukidelis

You can now check the CRA’s website to see whether a person really is a GST registrant. The CRA explains: The GST/HST Registry lets you validate the GST/HST number of a business, which helps to ensure that claims submitted for … Continue reading →

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More on Fraud

Posted on June 13, 2006 by John Loukidelis

In September last year, I wrote a short article about fraud and income tax. The Federal Court of Appeal reiterated the law on this subject in Vankerk v. The Queen, 2006 FCA 96. The ratio of Madame Justice Sharlow is … Continue reading →

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Limits on Solicitor and Client Privilege

Posted on June 12, 2006 by John Loukidelis

Some time ago, we wrote an article for The Bottom Line on accountants and client privilege (see the mid-September, 2003 issue). In the article, we noted that, in light of Tower v. M.N.R. and BDO Dunwoody LLP, [2002] D.T.C. 7315 … Continue reading →

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De Facto Control

Posted on June 8, 2006 by John Loukidelis

I am regularly asked whether it is possible to “multiply” the small business deduction (the SBD), and just as regularly I find it difficult to provide easy-to-understand advice and guidance. The association rules are complex, and even if their technical … Continue reading →

Posted in Cases, Corporations | 1 Comment

Current Tax Cases on June 1, 2006

Posted on June 6, 2006 by John Loukidelis

I presented “Current Tax Cases” at the CRA’s Hamilton and District Tax Consultation Group on June 1, 2006 at the Royal Botanical Gardens. You can download my PowerPoint presentation here.

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