SimpsonWigle Law LLP Tax News

Chief Justice Bowman of the Tax Court of Canada just does not like tax shelters much. He has released a number of decisions over the last few years in which he has ruled against taxpayers who purchased shelters of one kind or another. Makuz v. The Queen, 2006 TCC 263, is another recent example. (more…)

Crystal Beach Park Limited v. The Queen, 2006 TCC 183 is an interesting case with some local roots (more…)

When can a taxpayer deduct fees paid to contest an assessment or reassessment? As is usual in tax matters, the answer is neither simple nor obvious. (more…)