Sep

By Sunita Doobay Recently published in the Canadian Tax Highlights, a Canadian Tax Foundation publication and reproduced with permission here. The FCA released its decision in Sommerer on July 13, 2012 (2012...

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...

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

Child Support Payments to a Non-Resident Not Deductible

Posted By: Vitaly Timokhov on July 9, 2011 at 7:31:56 in All , Case Comments

Tags :

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...

Jun

In a recent tax ruling, the Canada Revenue Agency (“CRA”) allowed a taxpayer to claim as foreign tax credit a 10 percent income tax surcharge levied under the U.S. Internal...

May

Canada starts tax treaty negotiations with Hong Kong

Posted By: Vitaly Timokhov on May 20, 2011 at 1:01:43 in All , News

Tags : , , ,

Canada starts tax treaty negotiations with Hong Kong Canada just announced that it will soon commence tax treaty negotiations with Hong Kong.  There is indeed a tax treaty  (or tax...

Financial Post

TaxChambers LLP articles now featured on the Financial Post.

CATEGORIES