Alison Gray

Alison Gray

Bennett Jones LLP

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Employment Income not Substantively Connected to a Reserve is Taxable

In Baldwin et al v the Queen, 2014 TCC 284, the Tax Court of Canada had an opportunity to consider section 87 of the Indian Act and when employment income is “situated on a reserve” for tax purposes....more

11/18/2014 - Canada Tax Court Tribal Lands Wages

CRA Required to Reassess in Accordance with Terms of Settlement

The recent decision in Bolton Steel Tube Co. Ltd. v. The Queen, 2014 TCC 94, confirms that the CRA is required to reassess a taxpayer in accordance with terms of settlement. In its decision, the Tax Court provides useful...more

7/28/2014 - Canada CRA Settlement Tax Court

Roitelman: Director Not Liable Where Employee Engages In Deceit

The Tax Court of Canada recently considered whether a director could establish a due diligence defence with respect to unremitted source deductions where the responsibility for remittance lay with an employee in Roitelman v....more

7/21/2014 - Board of Directors Canada Directors Due Diligence Professional Liability Tax Court

CRA Owes a Duty of Care to Taxpayers

While taxpayers have initiated a number of civil claims against the CRA, alleging everything from negligence to fraud, these claims are rarely successful, as courts have traditionally been reluctant to ascribe any duty of...more

7/15/2014 - Canada Duty of Care Fraud Income Taxes Negligence

Saskatchewan Court Holds That Duty to Consult Not Triggered for Crown-Issued Oil Sands Exploration Permits

The Saskatchewan Court of Queen’s Bench held in Buffalo River Dene Nation v The Minister of Energy and Resources and Scott Land & Lease Ltd, 2014 SKQB 69, that a decision of the Minister of Energy and Resources to post for...more

5/6/2014 - Canada Energy Policy Oil & Gas Oil Sands

Alberta Court of Queen’s Bench Confirms Rectification Cannot Remedy Unanticipated Tax Consequences

The recent decision of the Court of Queen’s Bench of Alberta in Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 ABQB 154 is an important reminder of the limited nature of the equitable remedy of rectification...more

3/31/2014 - Canada Equitable Relief Tax Evasion Tax Liability

Supreme Court of Canada to Decide if a Lawyer Subject to Enforcement Proceedings can Claim Solicitor-Client Privilege

The Supreme Court of Canada recently granted leave to appeal in Minister of National Revenue v Duncan Thompson, 2013 FCA 197, which touches on the issue of whether a lawyer subject to enforcement proceedings can claim...more

3/14/2014 - Attorney-Client Privilege Canada SCC

Further Cause for Alarm for Canadian Corporations with Foreign Operations

We last wrote in July 2013 about Choc v Hudbay Minerals Inc., 2013 ONSC 1414, a decision which seemed to signal an increased willingness by an Ontario court to assume jurisdiction in a case of alleged wrongdoing by a foreign...more

1/28/2014 - Canada Foreign Judgments Foreign Jurisdictions Foreign Subsidiaries Jurisdiction

Petition Challenges Short-Term Water Approvals in B.C.

On November 13, 2013, two environmental organizations filed a petition that challenges the lawfulness of the BC Oil and Gas Commission’s (OGC) practice in granting approvals for the short-term use of water in hydraulic...more

1/17/2014 - Canada Environmental Policies Fracking Oil & Gas Permits

SCC Confirms the Ability of Taxpayers to Seek Rectification to Remedy Errors that May Impact Tax Positions

Uninteded tax consequences of a contract can be avoided by rectification, the Supreme Court of Canada ruled in Québec v Services Environnementaux AES inc., 2013 SCC 65 (AES). ...more

12/2/2013 - Canada SCC Tax Deferral Tax Liability

Damages for Royalty Error Limited to Two Years: Ignorance of Mistake May Not Stop Limitations Clock

A royalty holder must make reasonable inquires to confirm that a royalty has been properly paid and will be limited to a two-year recovery if not, the Alberta Court of Appeal has ruled in Canadian Natural Resources Limited v...more

11/29/2013 - Canada Oil & Gas Royalties Statute of Limitations

PSAC Releases Hydraulic Fracturing Code of Conduct

On October 30, 2013, the Petroleum Services Association of Canada (PSAC) released a Hydraulic Fracturing Code of Conduct for Canada. Eleven PSAC members with hydraulic fracturing operations in Canada helped create the Code...more

11/15/2013 - Canada Code of Conduct Fracking Oil & Gas

Alberta's Policy on Consultation with First Nations on Land and Natural Resource Management, 2013

On August 16, 2013, the Government of Alberta ("Alberta") released its Policy on Consultation with First Nations on Natural Resource Management, 2013 (the "Policy"). The Policy is the product of extensive consultation with...more

9/6/2013 - Canada Consultation First Nations Jurisdiction Transparency

A Warning for Canadian Corporations with Foreign Subsidiaries

On July 22, 2013, the Ontario Superior Court of Justice handed down its highly anticipated decision in Choc v Hudbay Minerals Inc., 2013 ONSC 1414. Hudbay serves as a significant warning for Canadian corporations operating in...more

7/31/2013 - Canada Foreign Subsidiaries Liability Subsidiaries

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