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The Tax Court of Canada ("TCC") recently released the much-anticipated decision in DAC Investment Holdings Inc. v. The King, 2024 TCC 63 ("DAC").

The Tax Court of Canada recently released its decision in Barr v. The Queen, 2018 TCC 86, which considered whether share-sale commissions were exempt from HST.

Ahmar v. Canada, 2020 FCA 65 is an appeal from the Tax Court's decision to hold the taxpayer, who was the sole director and shareholder of a corporation, personally liable for the...

On August 14, 2012, the Department of Finance released for consultation draft legislative proposals implementing measures included in the March 29, 2012 federal budget.

The Federal Court of Appeal (FCA) released its decision in The Queen v. Sommerer on July 13, 2012, concluding that subsection 75(2) of the Income Tax Act (Canada) does not apply on a fair market sale of property to a trust by a person who is a capital beneficiary of the trust.

Vern Krishna of TaxChambers LLP discusses tax planning for business at year-end in a featured article for Canadian Current Tax.

The Common Reporting Standard (CRS) is a new international standard for the automatic exchange of financial account information between tax authorities of over 100 countries.

In an affidavit that was filed with the Federal Court of Appeal on September 25, 2015 in support of the government's response to block a motion for injunctive relief that had been brought by the plaintiffs.

Please see Vern Krishna's latest article for the Taxnet Pro: Tax Disputes & Resolution Centre titled, "The Three Steps of GAAR" where he discusses the general anti-avoidance rule as a statutory commercial...

The Underused Housing Tax Act ("UHTA") levies an annual tax on individuals who are neither permanent residents of Canada nor Canadian citizens at a rate of 1% on the value...

Kim Moody speaks with Danielle Smith of QR77 on the recent roll back of small business tax changes that will potentially hurt small business creation

On January 1, 2022, a tax on underused housing in Canada came into effect. This tax on vacant or underused housing in Canada is the result of the Underused Housing Tax Act...

The Underused Housing Tax Act (the "Act"), which came into effect on January 1, 2022, implements an annual 1% tax on the value of vacant or underused residential property in Canada...

Taxes are inevitable. In business transactions, strategic decisions are made to reduce or eliminate the amount of taxes paid.

Almost a year ago, I wrote about a piece of draft legislation – subsection 104(13.4) – that was introduced as part of the proposals to eliminate graduated rate taxation for Canadian resident testamentary trusts.

The Canada Revenue Agency ("CRA") released an update on the process for claiming home office expenses for the 2021 taxation year.

Canadian residents who are neither citizens, nor residents, of the United States can be subject to US estate tax?