Oct

Recently, the Alberta Court of Appeal released their decisions in Husky Energy Inc. v Alberta and Canada Safeway Limited v Alberta. The appeals addressed the application of the general anti-avoidance...

Aug

In Hine v The Queen (2012 TCC 295), the application of the gross negligence penalty for the 2006 taxation year was the sole tax issue before the Tax Court.

Aug

Supreme Court Releases Decision in Craig On August 1, 2012, the Supreme Court released a unanimous decision written by Justice Rothstein in Canada v. Craig, 2012 SCC 43.  In Craig, the Supreme Court was...