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Monthly Archives: October 2006
Tax shelters again
You know it must be the season because the CRA has issued another warning about investing in tax shelters.
Posted in CRA News, Individuals
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Suing the CRA
Two courts of appeal have recently considered attempts to litigate personal income tax disputes outside the Tax Court of Canada. Smith et al v. Canada (Attorney General) et al, 2006 BCCA 237, and The Queen v. Roitman, 2006 FCA 266, … Continue reading
Posted in Cases, Tax Court Appeals
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"Archived" and "Cancelled" ITs
The CRA has been “archiving” certain of its Interpretation Bulletins and Information Circulars, which prompted one of our readers to ask “What does it mean when an IT or IC has been ‘archived’ or ‘cancelled’”? I wasn’t exactly sure myself, … Continue reading
Posted in CRA News
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Redeemer Foundation overturned
Yesterday, the Federal Court of Appeal released its decision in M.N.R. v. Redeemer Foundation, 2006 FCA 325, which overturns the decision of the Federal Court in Redeemer Foundation v. M.N.R., 2005 FC 1361 (see my article on the latter case).
Posted in Cases, Charities and Not-for-Profits
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Tax collection agreement
From a Department of Finance press release circulated earlier today: Businesses throughout Ontario will benefit from one tax return, one set of rules and one point of contact as a result of a corporate income tax collection agreement signed today … Continue reading
Posted in CRA News
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Audits and Objections
I have added a new permanent article to the site on audits and objections. A link to the new article can also be found in our sidebar. The article is a sort of prequel to my article on Tax Court … Continue reading
Posted in CRA News, Objections
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