Category Archives: Miscellaneous

Bryan Walters has drawn my attention to an interesting CRA technical interpretation (2011-0404641C6 or CCH Window ¶10,832) in which the CRA states that the provisions of a shareholder agreement might reduce the value of freeze shares that otherwise have the … Continue reading →

Brian Arnold maintains a blog of sorts over at the CTF website. I say “of sorts” not to denigrate what he does with his posts—which are always informative and often quite funny—but to point out that when you number your … Continue reading →

CanLII is a resource that I’ve watched grow with a great deal of interest. I use it almost every day for one reason or another, not least as a reference for posts to this blog. I just noticed some handy … Continue reading →

The more I read about the penalties for late-filing T1135 forms (the forms for foreign property reporting), the crazier they seem to me.

My readers will have noted that my last post on this site was in February, which is an unusually long hiatus for this blog. I haven’t not posted for such a long period since I began the blog in 2005. … Continue reading →

A Swiss village is preparing to kill residents’ pet dogs over a $50.00 tax liability.  One wonders what would happen if you fall behind on property tax.  http://newsfeed.time.com/2011/01/11/swiss-village-to-dog-owners-pay-your-taxes-or-poochie-dies/