Publications

GAAR and Tax Treaties

Tax avoidance, a concept increasingly familiar to most developed countries, has assumed dominant presence in international taxation. The subject was the focus of the International…

GAAR Clips Westminster’s Wings

It is a fundamental principle of Anglo-Canadian law that a taxpayer is entitled to arrange his or her affairs to minimize tax. The frequently decision…

The Westminster Principle

The law says that a taxpayer is entitled to legally arrange her affairs to mitigate tax. Tax planning involves analysis of legislation and its judicial…

Treaty Shopping and Tax Avoidance

Agreements for the avoidance of double taxation are bilateral Conventions (herein, sometimes referred to as “treaties”) between sovereign States. The personal scope article of the…

The Revenue Rule in Tax Law

 A country’s revenue laws reflect its political sovereignty and create property rights that affect relationships. Hence, sovereign states will not enforce the revenue laws of…

Speculators Get Relief from Crypto Losses

2022 was not a good year for investors. Stocks and bonds tumbled, and bitcoin crumbled. The S&P/TSX composite index was down 8.7%; the S&P 500…

He Who Writes the Rules Will Win

The Department of Finance’s consultation paper in which it outlines various proposals to bolster the General Anti-avoidance Rule (“GAAR”) in section 245 against taxpayers is…

Unenforceable Bill of Rights for Taxpayers

 A Bill of Rights typically entrenches rights in the law so that individuals can enforce their rights through the legal process. However, unlike Americans –…

Red Flags for Tax Audits

Millions of employees forced to work from home because of COVID-19 turned their bedrooms, basements, and kitchens into workspaces. In doing so, they took on…

Twelve Rules that Protect the Tax Collector

Tax rules protect the Tax Collector. They are not intended to protect taxpayers. Taxpayers who do not comply with the rules lose all their rights….

Beware the Taxman Seeking Your Privileged Information

There are very few rules in tax law that protect taxpayers. Most are written to protect the Canada Revenue Agency and the government. The doctrine…

A Tax Loophole Benefits the Other Guy. If it Benefits You, it is “Tax Reform”

As we go into tax filing season, individuals should consider which employment perquisites of office are taxable and which are not. Employees are compensated through salary…

1 2 3 4 5 6 7 8