Publications

Family Business Expenses Denied

On November 30, 2009, the Tax Court of Canada released its judgment in Massicotte. The case involved the taxpayer and her brother who jointly owned rental…

Supreme Court Affirms Crown as Ordinary Creditor

On October 30, 2009, the Supreme Court of Canada released its decision in Quebec (Revenue) v. Caisse Populaire Desjardins de Montmagny. The case involved a number…

New Bankruptcy Rules and Tax Debts

On September 18, 2009, a series of amendments to the Bankruptcy and Insolvency Act (the Act) came into force. One of those amendments affects individuals with large…