Paul Carenza – Cassels Brock & Blackwell LLP

GST and Identity Theft: Know Your Client

A recent tax case highlights the need for businesses to know their suppliers and, in appropriate circumstances, to take steps to verify the supplier's GST registration number. Otherwise, the business may be disentitled to an…more
| Taxation

Update on ULCs - Rising from the Ashes?

This article highlights the recent Canada Revenue Agency administrative pronouncements regarding the use of Canadian unlimited liabiity companies (ULCs) by US taxpayers, notwithstanding certain provisions of the Fifth Protocol…more
| Taxation

Perils of a Personal Services Business

This article highlights the potential perils in rendering services through a corporation that operates a personal services business…more
| Taxation

Say on Pay: Clawbacks and Taxation

Canadian income tax treatment of salary "clawbacks"…more
| Labor & Employment Law, Taxation

Regulation 105 Withholding - Services Rendered in Canada

This article discusses the requirement to withhold tax on a payment to a non-resident of Canada in respect of services rendered in Canada. …more
| Taxation
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Areas of Practice
  • Taxation
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