Category Archives: Legislation

Tax Court class actions?

Posted on November 12, 2011 by John Loukidelis

“Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada”. From the Finance press release:

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Privilege

Posted on February 5, 2011 by John Loukidelis

The Minister of Finance has apparently responded positively to submissions from the Canadian Bar Association on the effect of the new reporting regime for tax avoidance transactions on solicitor-client privilege. In a letter to the Association dated January 11, 2011, … Continue reading →

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Budget bill

Posted on July 13, 2010 by John Loukidelis

The 2010 federal budget was enacted as law yesterday as S.C. 2010, c. 12. Chapter 12 includes the new rules respecting section 116 of the Income Tax Act.

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Harmony

Posted on September 22, 2009 by John Loukidelis

Harmony sounds like something we should all want, even when it comes to taxes. Be that as it may, the Ontario government has created a webpage that discusses the harmonization of its PST with the federal GST.

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Demand notes

Posted on May 30, 2009 by John Loukidelis

Lawyers will be familiar with Hare v. Hare, 2006 CanLII 41650, in which the Ontario Court of Appeal held that the limitation period for a demand note began to run with its delivery not with default, much to the consternation … Continue reading →

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Tax Nerd

Posted on April 2, 2009 by John Loukidelis

Paragraph 149.1(4)(c) in my version of the Practitioner’s Income Tax Act (35th edition) is missing an “or” at the end of it. I emailed David Sherman, the PITA editor, about this, and he confirmed that the “or” was missing in … Continue reading →

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Budget bill

Posted on March 7, 2009 by John Loukidelis

Bill C-10, “An Act to implement certain provisions of the budget tabled in Parliament on January 27, 2009 and related fiscal measures”, has received second reading in the Senate and been referred to committee.

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