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On December 19, 2019, the Supreme Court of Canada delivered its reasons for judgement in Canada (Minister of Citizenship and Immigration)

During the 2016 U.S. presidential campaign then candidate Donald J. Trump and the Republican National Committee ("RNC") outlined similar plans to repeal the U.S. estate and gift tax regimes.

It's the 199th day in the Gregorian calendar for non-leap years.

Today, the federal government announced Canada's COVID-19 Economic Response Plan (the "Plan"), an $82 billion support plan for individuals and businesses in response to the COVID-19 crisis.

Subsection 55(2) of the Act2 was introduced on December 11, 1979, and until now, this provision of the Act has, by and large, remained the same.

As was stated by Alexander Pope in his poem An Essay on Criticism composed in 1709, "A little learning is a dangerous thing".

On October 8, 2014, the IRS issued FAQs clarifying its amnesty programs for non-compliant taxpayers who want to catch-up on their U.S. tax filing obligations.

Barrett claims that he paid $27,333 in legal fees in respect to the three legal actions.

At the Canada Revenue Agency ("CRA") Roundtable session during the International Fiscal Association Conference on May 28, 2015, the CRA was once again asked to comment on the issue of foreign entity classification.

If you are one of the many U.S. citizens contemplating renouncing your U.S. citizenship, Congress has sent fairly clear messages that now, as opposed to later, may be the right time to get out of the club.

Today, Finance Minister James Flaherty delivered his 10th Federal Budget.

Canada's tax regime on corporate and dividend income is based on the integration theory.

The governments of Canada are facing increased scrutiny and criticism in respect of the growing deficits that have been accumulated at both the federal and provincial levels.

As tax practitioners, a good chunk of our careers are spent keeping up-to-date on changes in tax law. Changes can arise from legislative amendments, case law that helps to interpret complex

The Federal Court of Appeal's recent decision of Patrick Connolly v Minister of National Revenue (herein "Connolly v. MNR") highlights the serious onus the taxpayer...

US citizenship or permanent resident status allows access to the largest economy in the world.

On December 7, 2015, Canada's new Finance Minister, Bill Morneau, tabled measures to reduce the federal individual income tax rate for the $45,282 to $90,563 tax bracket from 22% to 20.5%.