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Citizenship and Immigration Canada (CIC) has made several significant changes to the Federal Skilled Worker Class Program.

In Kruger Incorporated v. The Queen (2015 TCC 119), the Tax Court held that the taxpayer could not value its foreign exchange options contracts on a mark-to-market basis, with the result that certain losses were not deductible by the taxpayer in a year.

The House of Commons in Canada is back in session. The federal Conservative Government wasted no time in introducing sweeping anti-terrorism bill.

New laws on sending statutory documents and information to shareholders, in electronic as well as hard copy form, came into force earlier this year. Companies may wish to review their Articles of Association in the light of these changes.

The current Commissioner began consultations in 2013, and by 2014, had published a revised Code, engaged in further consultations and referred the proposed changes to the appropriate House of Commons Committee.

Following a recent case, the Ontario Superior Court of Justice released "Parsons Precast Inc. v. Sbrissa", another decision involving a landlord and tenant fighting over the cost of parking lot work.

Readers who were tax practitioners in the mid-80s will well remember the luxury yacht tax shelters, which were sold in 1984, 1985 and 1986 and which were one of the most popular tax shelters of that period.

On February 19, 2015, at the Toronto Centre CRA & Professionals Group Breakfast Seminar CRA representatives provided an update on two topics.

The Ontario Ministry of Labour has released its schedule of workplace inspection blitzes for the period from May 2015 to March 2016.

On September 8, 2015, certain amendments to the current Canadian securities regulatory regime came into effect to facilitate certain cross-border private placement offerings to sophisticated investors resident in Canada.

The take away for mining issuers is to ensure all written disclosure on their website complies with NI 43 101.

In a recent article, we described the changes to income tax rates that the provincial government has enacted and the increase to income tax rates that the incoming federal government has pledged to enact.

The taxpayer was resident in British Columbia. He carried on a business of manufacturing and distributing laser equipment.

On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the Income Tax Rulings Directorate and (b) the process through which the General Anti-Avoidance Rule in section 245 of the "Income Tax Act" may be applied in the course of an audit.

After several failed attempts at reforming the Mining Act, on December 10, 2013 the National Assembly finally adopted Bill 70, An Act to amend the Mining Act ("Bill 70").

With apologies to Stephen Stills, we introduce our initial bulletin on the Alberta Climate Leadership Policy announced by the Provincial Government on November 22, 2015.

On July 11, 2012, Public Works and Government Services Canada released updates to its integrity provisions surrounding procurement and real property transactions.

Survey Salans Vox Tax Transfer Pricing Documentation Survey For this special edition of Vox Tax, we produced a survey of 21 questions relating to cross-border transfer pricing ("TP") documentation for our tax experts worldwide to answer.