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Quotes
I’ve been quoted a couple of times recently in tax-related stories in The Lawyers Weekly, most recently in a story on Johnson v R, 2011 TCC 540, which I wrote about here.
Posted in Cases, Miscellaneous
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Corollary
In Vankerk v R, 2006 FCA 96 (which I wrote about here), the Court held that a taxpayer could not deduct a loss incurred in connection with an “investment” in a business that turned out to be a fraud. A … Continue reading
Fuzzy logic
Is a gain realized on a sale of real property a capital gain or must it be fully included in income, perhaps because the sale was in connection with an “adventure in the nature of trade”? One might think that … Continue reading
Posted in Cases
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Acting in concert
Two unrelated individuals each own 50% of a corporation. If the daughter of one of them is an employee of the corporation, does she deal with it at arm’s length for the purposes of subsection 5(2) of the Employment Insurance … Continue reading
Posted in Cases, Individuals
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Disbursement headache?
The following article will appear in an upcoming issue of the HLA Journal.
Posted in Cases, Miscellaneous
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160 and Knowledge
For the purposes of section 160 of the Income Tax Act, it does not matter whether the transferor or transferee knows that the transferor owes tax at the time of the transfer. What they intend to accomplish by making the … Continue reading
Posted in Cases, Individuals
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Measuring Employment Benefits
If you teach at a private school, and the school offers your children discounted tuition as part of your compensation package, what is the value of the benefit that must be included in your income for the purposes of the … Continue reading
Posted in Cases, Individuals
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Gifts and Family Law
When the patriarch or matriarch of a family decides to implement a freeze it is quite common for him or her to insist that the gift of the growth shares be excluded from net family property for the purposes of … Continue reading
Posted in Cases, Individuals
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Buckingham
For those of us who defend director liability cases, R v Buckingham, 2011 FCA 142, is a must-read.
Posted in Cases, Corporations, Individuals
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Nullity
I’ve said it before, and I’ll say it again: the procedural rules for tax disputes are strict: they do not leave room for what is “fair”. In Hess v. R, 2011 TCC 387, the taxpayer, it might have been argued, … Continue reading
Posted in Cases, Objections
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