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 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...
Posted By: David M. Piccolo on August 30, 2012 at 10:31:57 in All , Case Comments
Tags : costs, gross negligence, offer of settlement, Penalties
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.
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