The 2023 Canadian Federal Budget, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule (GAAR). These proposals come after the federal...more
The Minister of National Revenue issued an order on August 31, 2020. This is the first order issued under the Time Limits and Other Periods Act (COVID-19) (TLOPA). The August 31 Order extends the time limit to reassess...more
On July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (TLOPA), respecting timelines under the Income Tax Act (ITA) and the Tax Court of Canada Act (TCCA), came into force when Bill C-20 received Royal Asset. The...more
Practice Directions and Notices to Profession -
On April 17, 2020, the Tax Court of Canada released both a Notice to the Public and the Profession and a Practice Direction and Order. The April Notice expands upon the...more
The COVID-19 outbreak prompted the following notices or directions from the federal courts which deal with tax matters....more