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Tax Appeals Canada

Blake, Cassels & Graydon LLP

Le point sur les déclarations obligatoires : le ministère des Finances introduit des règles mises à jour

Le 17 avril 2023, le ministère des Finances du Canada (le « Ministère ») a publié un avis de motion de voies et moyens (l’« Avis ») relatif à la mise en œuvre de certaines propositions prévues au budget fédéral de 2023....more

Blake, Cassels & Graydon LLP

Mandatory Disclosure Update: Department of Finance Introduces Revised Rules in the House of Commons

On April 17, 2023, the Department of Finance (Finance) released a Notice of Ways and Means Motion (NWMM) to implement certain proposals announced in the 2023 Federal Budget. The NWMM also includes much-awaited updated...more

Stikeman Elliott LLP

Raising New Arguments and Issues in Tax Litigation

Stikeman Elliott LLP on

Due to the complexity of Canadian tax law, it is not uncommon for taxpayers and the minister of national revenue to refine their respective positions and identify new arguments and issues in the course of the tax dispute...more

Bennett Jones LLP

Rectification Strikes Back: B.C. Court of Appeal Allows Rectification of Tax Mistake

Bennett Jones LLP on

On October 30, 2019, the British Columbia Court of Appeal upheld the rectification of an erroneously calculated capital dividend account, saving the corporate taxpayer from a punitive 60% tax. ...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 4

ALJ holds that Insurance Payments to Captive Insurance Company Are not Deductible - In Matter of Stewart’s Shops Corp., DTA No. 825745 (N.Y.S. Div. of Tax App., Mar. 10, 2016), a New York State Administrative Law Judge...more

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