Tax

SCC clarifies appropriate venues for tax disputes

SCC clarifies appropriate venues for tax disputes

The court rejected two appeals challenging the jurisdictional scopes of tax and federal court

Tax Court upholds reassessment due to misrepresentation in property sale and unreported income

Tax Court upholds reassessment due to misrepresentation in property sale and unreported income

The court rejected the appellant's claim that specific expenses eliminated any gain

Tax Court of Canada rules against additional 15 percent tax on dividends to Luxembourg shareholders

Tax Court of Canada rules against additional 15 percent tax on dividends to Luxembourg shareholders

A five percent tax on dividends under a treaty was already withheld and remitted

New CRA audit powers proposed in federal budget raise uncertainty, say Davies tax lawyers

New CRA audit powers proposed in federal budget raise uncertainty, say Davies tax lawyers

Powers include ability to compel people to answer questions under oath, affirmation, by affidavit

2024 budget contains a few surprises, says Davies tax partner Christopher Anderson

2024 budget contains a few surprises, says Davies tax partner Christopher Anderson

Budget proposes change to capital gains and CRA audit and enforcement capabilities

BC Supreme Court clarifies taxation rules on vehicle warranty insurance premiums

BC Supreme Court clarifies taxation rules on vehicle warranty insurance premiums

Critical to the case was the understanding of premiums ‘received or receivable’ by the insurer