Publications

Legal Considerations When Selling A Dental Practice Seminar Oct 3&4, 2023

Kutner Law LLP is pleased to announce our participation in the upcoming seminars titled Legal Considerations When Selling A Dental Practice taking place in both…

Medical Professional Corporations: Is Incorporating Right for You?

This article was originally posted on Dr.Bill Michael Kutner, partner at Kutner Law LLP, answers some common questions physicians have about incorporation: What is a…

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…

Planning for Tomorrow… and Beyond

Kutner Law LLP is pleased to announce our participation in Sinclair Dental’s upcoming seminar titled Planning for Tomorrow… and Beyond on Thursday May 25, 2023!…

Remembering Howard Shayne Kutner

To our valued clients and business partners, It is with great sadness that we write this blog post. As many of you have likely heard…

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 –…

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