Monthly Archives: July 2006

Tax shelters

Posted on July 24, 2006 by John Loukidelis

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 … Continue reading →

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Control and groups

Posted on July 17, 2006 by John Loukidelis

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

Posted in Cases, Corporations | Leave a comment

Fees, audits, objections and appeals

Posted on July 13, 2006 by John Loukidelis

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.

Posted in Objections, Tax Court Appeals | Leave a comment