Please see David Piccolo’s latest article for the September issue of the Tax Advocate titled, “A Review of Rectification in a Post-Fairmont World,” where he discusses the post Supreme Court of...
Posted By: David M. Piccolo on September 14, 2018 at 10:10:58 in Articles , Case Comments
Tags : David Piccolo, Fairmont Hotels, Jean Coutu Group, Rectification, SCC, Supreme Court of Canada
Please see David Piccolo’s latest article for the September issue of the Tax Advocate titled, “A Review of Rectification in a Post-Fairmont World,” where he discusses the post Supreme Court of...
Posted By: David M. Piccolo on April 2, 2014 at 10:14:01 in Case Comments
Tags : education tax credit
Education and Tuition Tax Credits Revisited by Tax Court By: David M. Piccolo and Michael Thomson The Tax Court of Canada released its decision in Kandasamy on February 17, 2014. The...
Posted By: David M. Piccolo on February 6, 2014 at 3:01:08 in All , Articles , Case Comments
Tags : contractor taxation, employee or independent contractor, employee taxation, employee v. independant contractor
Revisiting Intent in Employee/Independent Contractor Determination By: Michael Thomson and David Piccolo On January 14, 2014, the Tax Court of Canada released their decision in Paul E. Mallon v....
Posted By: David M. Piccolo on September 24, 2013 at 10:54:12 in All
Tags : Application for an Extension of Time to File a Notice of Objection, Notice of Objection, Tax Court of Canada
In a recent case from the Tax Court of Canada in Reynolds v The Queen 2013 TCC 288, the Court provided a simple reminder that determining the deadlines to file...
Posted By: David M. Piccolo on October 15, 2012 at 3:55:45 in Case Comments
Tags : GAAR, inter-provincial tax planning, Ontario Shuffle, Tax Appeal
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...
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