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...

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...

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....

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...

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...

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.