Monthly Archives: May 2007

Rights and an Ombudsman

A CRA press release just announced a “new” Taxpayer Bill of Rights (isn’t that old news?) and the creation of a Taxpayers’ Ombudsman. I can just imagine the paper piling up at the latter’s office within about 15 seconds of … Continue reading

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LLCs

Last week’s CCH Tax Topics has an interesting article on limited liability companies (LLCs) in light of the B.C. Supreme Court’s decision in Boliden Westmin Ltd. et al. v. The Queen, 2007 BCSC 351.

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Bill C-52 Update

Bill C-52 received second reading yesterday and was referred to committee.

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Bill C-33 update

Bill C-33 has received second reading and has been referred to committee.

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Ontario Corporations Act Update

The Ontario government has announced that it “is undertaking a project to review and reform the Ontario Corporations Act (CA)”. The government is inviting “comments and suggestions from stakeholders and from the public regarding the reform of this important legislation.”

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Charity Law Symposium

I spoke about split receipts at the Canadian Bar Association’s National Charity Law Symposium in Toronto today. You can download my presentation here. You can also download a “decision tree” that highlights the issues to be considered in issuing split … Continue reading

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Redeemer Goes to Ottawa

The Supreme Court of Canada today granted Redeemer Foundation’s “application for leave to appeal [...] with costs to the applicant in any event of the cause.” The plot thickens. For my comments on this case, search for “Redeemer” on this … Continue reading

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Debate on Bill C-33

The House of Commons is now debating Bill C-33 at second reading. You can get the flavour of the debate by reading the speech of Mr. Massimo Pacetti (Saint-Léonard—Saint-Michel, Lib.), which reads in part:

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Voluntary disclosure update

The CRA has posted an update on its no-names voluntary disclosure program.

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