Oct

The Three Steps of GAAR

Posted By: TaxChambers LLP on October 2, 2018 at 2:43:58 in Articles , Case Comments

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Please see Vern Krishna’s latest article for the Taxnet Pro: Tax Disputes & Resolution Centre titled, “The Three Steps of GAAR” where he discusses the general anti-avoidance rule as a statutory...

Sep

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...

Apr

Education and Tuition Tax Credits Revisited by Tax Court

Posted By: David M. Piccolo on April 2, 2014 at 10:14:01 in Case Comments

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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...

Feb

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....

Oct

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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