Dec

Jonathan Garbutt and David Piccolo quoted by Canadian Capital. Jonathan Garbutt and David Piccolo quoted in the Winter 2011 edition of Canadian Capital. Canadian Capital is a magazine for Canadian...

Dec

On December 16, 2011, the Supreme Court of Canada released the long-awaited decision in the Copthorne Holdings Ltd case.  For the benefit of our colleagues, we posted the headnote to...

Jul

2011 OFFSHORE VOLUNTARY DISCLOSURE INITIATIVE MAY HELP U.S. CITIZENS RESIDING IN CANADA TO REDUCE PENALTIES AND AVOID CRIMINAL PROSECUTION FOR PAST NON-COMPLIANCE  WITH THE U.S. TAX REQUIREMENTS AND BECOME FULLY...

Jul

In Walsh, 2011 TCC 341 the Tax Court deal with a fundamental issue: when preparatory activities undertaken by a taxpayer towards establishing a business become a business. In Walsh, the...

Jul

In Sruder, 2011 TCC 322, the Tax Court dismissed the taxpayer’s argument that the child support amounts could be deductible under Article 18(2)(d) of the Canada-Switzerland Tax Convention. In relevant...