Archive for May, 2007

Rights and an Ombudsman

Monday, May 28th, 2007

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 his or her doors opening.

LLCs

Thursday, May 24th, 2007

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. (more…)

Bill C-52 Update

Wednesday, May 16th, 2007

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

Bill C-33 update

Tuesday, May 15th, 2007

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

Ontario Corporations Act Update

Friday, May 11th, 2007

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.”

Charity Law Symposium

Thursday, May 10th, 2007

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 receipts. I produced the decision tree for an OBA conference on split receipts in the fall of 2005.

Redeemer Goes to Ottawa

Thursday, May 10th, 2007

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 blog.

Debate on Bill C-33

Saturday, May 5th, 2007

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-LĂ©onard—Saint-Michel, Lib.), which reads in part: (more…)

Voluntary disclosure update

Saturday, May 5th, 2007

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


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