Legal 500
Log in or register
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR

© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

  • Legal 500 Trust Centre
  • Contact Us
  • home
  • Market Intelligence
  • Search

9,572 results found

Use advanced search filters to refine your search

2 filters applied

Advanced search filters

Topics
Countries
Contributor

Start typing to add contributors

Content type
Show options
  • Article

    Submission Made To The Alberta Government Proposing Amendments To The Judicature Act To Improve The Ability To Correct Bona Fide Mistakes

    The Supreme Court of Canada's 2016 and 2022 decisions in the Fairmont Hotels and Collins Family Trust cases respectively have substantially reduced the availability to residents of...
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    Summary Of Comments On Canadian FATCA legislation

    Canada and the U.S. executed a model 1 intergovernmental agreement which relieved Canadian financial institutions from many onerous obligations under FATCA.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
Article

Supreme Court Endorses Key Tax Principle: Tax Law Should Follow Private Law Agreements

The Supreme Court of Canada recently endorsed a fundamental principle in Canadian tax law – namely that absent sham or statutory recharacterization rules, "tax law applies to transactions governed by, and the nature and legal consequences of which are determined by reference to, the common law or the civil law" (Québec (Agence du Revenu) v Services Environnementaux AES inc., 2013 SCC 65 at para 45).
CanadaTax
Bennett Jones LLP
Bennett Jones LLP
  • Article

    Supreme Court Of Canada Declines To Hear The Cameco Landmark Transfer Pricing Case

    On February 18, 2021, the Supreme Court of Canada announced that it will not hear the transfer pricing tax appeal involving the Government of Canada and Cameco Corporation.
    CanadaTax
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Supreme Court Of Canada Renders Decision On Trust Residency

    This case involved a reorganization of the capital of a private Canadian operating corporation, the shares of which were indirectly held by Canadian individuals through two Canadian holding corporations.
    CanadaTax
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    Supreme Court Of Canada To Hear Tax Rectification Case

    On November 19, 2015, the Supreme Court of Canada granted leave to appeal in Canada (A.G.) v. Groupe Jean Coutu (PJC) inc., 2015 QCCA 838, which addresses the question of when rectification will be granted in the tax context.
    CanadaTax
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Tax Court Introduces Common Books Of Authorities Project

    Tax Court has implemented a new common books of authorities program for its Toronto courtrooms that will eliminate the need for taxpayers to print copies of certain frequently-cited authorities.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Tax Evasion Failure To File Tax Returns Conviction

    Erhard Unger was convicted in Penticton, BC of failing to file income tax returns and was fined $1,000.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Tax Letters: U.S. And Cross-Border Tax Update 2016

    Here are some U.S. and cross-border tax items to keep in mind
    CanadaTax
    Crowe
    Crowe
  • Article

    Tax Memo: August 14, 2012 - Legislative Proposals Released As Consultation Draft

    On August 14, 2012, the Department of Finance released for consultation draft legislative proposals that implement measures included in the March 29, 2012 federal budget. Comments on the proposals are due by September 13, 2012.
    CanadaTax
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Tax Opportunities Under The Indian Act

    Although it is not often well-understood in business and tax circles, the Indian Act (the "Act"), coupled with federal and provincial tax laws...
    CanadaTax
    Lavery
    Lavery
  • Article

    Tax Planning For Indigenous Equity In Canadian Projects

    As reported in our prior bulletin, "Four Trends in Indigenous Equity Participation in Canada", we have been monitoring reports of Indigenous equity participation in energy and related infrastructure projects.
    CanadaTax
    Fasken
    Fasken
  • Article

    Tax Planning For Private Corporations And Their Shareholders - Converting Income Into Capital Gains

    On October 19, 2017, the Department of Finance Canada issued a news release advising that it will not move ahead with proposed measures intended to target the conversion of income into capital gains.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Tax Planning In A Down Market – Seize The Opportunities

    In these difficult times, where asset values may be depressed, there may be some planning opportunities that you can take advantage of in order to free up some cash flow or reduce future taxes payable
    CanadaTax
    Aird & Berlis LLP
    Aird & Berlis LLP
  • Article

    Tax Planning Opportunity Closed: Proposed Amendments To The Income Tax Act (Canada) Will Tax Non-Competition Payments

    CanadaTax
    Torys
    Torys
  • Article

    Tax Treatment Of Cryptocurrency Mining

    On August 8, 2019, the Canada Revenue Agency (the "CRA") released an Income Tax Ruling, 2018-0776661I7, clarifying its view on the taxation of cryptocurrency miners.
    CanadaTax
    Fasken
    Fasken
  • Article

    Tax Update: GST/HST Considerations For Canadian Businesses Affected By COVID-19

    The Department of Finance and the Prime Minister, Justin Trudeau, announced new support for small businesses on Friday, March 27, 2020.
    CanadaTax
    Blaney McMurtry LLP
    Blaney McMurtry LLP
  • Article

    The Bowman Moot Problem 2019

    The reasons and judgment of the Federal Court of Appeal in Wild v. Canada (Attorney General) (2018 FCA 114) are appealed to the Bowman Supreme Moot Court for Tax Appeals.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    The Canada Revenue Agency Wants To Know What You Think Of Them

    On April 23, 2019, the CRA launched public consultations to find out how it can change and what improvements it can make.
    CanadaTax
    LexSage
    LexSage
  • Article

    The Employers' Edge - Bill 105, The Supporting Small Businesses Act, Passes Second Reading

    Bill 105, or the Supporting Small Businesses Act, recently passed a second reading after debate in the Ontario Legislature.
    CanadaTax
    CCPartners
    CCPartners
  • Showing 941–960 of 9572 results

    PreviousNext
    Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics