Category Archives: Miscellaneous

How to be an effective client

Sometimes clients give me the impression that they think that once they have handed over a matter to me, their work is done: they can just sit back and watch me do my thing. Of course, nothing is further from … Continue reading

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Chances of Winning at the Tax Court of Canada

If the Canada Revenue Agency (CRA) challenges your return and you can’t afford a tax lawyer, how likely are you to win your case? Does hiring a lawyer help your chances?

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Self-Assessment

In Rezler v. The Queen, 2009 TCC 609, the taxpayer made excess contributions to her RRSP. On appeal, the Tax Court judge responded as follows:

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Partnership freeze

Tax Topics number 1984 (March 18, 2010) has an interesting article on estate freezes using partnerships in light of Krauss v. The Queen, 2009 TCC 597.

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Why Clients Hate Lawyers

Some clients hate lawyers because the lawyers insist on charging more than $0.99 per hour. I can live with that kind of hatred. On the other hand, some clients “hate” lawyers for good reason, at least according to this post: … Continue reading

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New blogger

I’ve been posting articles to this blog for more than four years, and, to my surprise, it hasn’t become old for me yet. That said, I am pleased to welcome a new blogger to the site. Nathan Green is a … Continue reading

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Tax for Trusts

The following article will appear in an upcoming  edition of the Hamilton Law Association Law Journal.

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Records

The latest edition of Taylor Leibow‘s Business Matters has an interesting article about record-keeping and the preparation of death returns. The article points out that poor record-keeping can be problematic in a tax system that expects taxpayers to prove they … Continue reading

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Lawyer joke

Every now and then I can’t resist a little legal humour. The following joke is relayed by the law blog Sui Generis:

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Demand notes

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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