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By Jonathan Éthier
The recent decision in 6075240 Canada Inc. v. Canada[1] brings developments to prescription in matters of taxation.
By Laurent Debrun
The plaintiffs operate a small Maremma and Abruzzese sheepdog breeding farm. An Italian canine breed, these dogs serve as sheepdogs.
By Laurent Debrun
The Supreme Court of Canada has reminded us of the serious consequences of actions taken by a resident of Quebec prosecuted in a foreign court that recognize the jurisdiction of such court.
By Jonathan Éthier
The importance of respecting the various time limits imposed on taxpayers in exercising their right to contest cannot be overstated.
By Laurent Debrun
In June 2015, Location, a tool rental company, opened an account for the benefit of a company with which it was doing business, Boréalia
By Joy Elkeslassy
In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
By Steven Sitcoff
The Canada Revenue Agency's (CRA) previous position on taxable benefits associated with the personal use of business aircraft was cancelled in 2012.
By Laurent Debrun
The Federal Court recently dealt with settlement negotiations and the risk for a party to find itself bound by a settlement resolving a litigation informally and, perhaps to a certain degree,
By Frédéric Delisle
Watson, Deep Blue, Alpha Go... all are synonymous with the unlimited potential of artificial intelligence.
By Jonathan Éthier
The recent judgment Naples Pizza (1981) inc. c. Agence du revenu du Québec, 2019 QCCS 710 delivers some developments of interest, particularly with respect to prescription and the extra-contractual
By Alexandre Dufresne
On March 19, 2019, the Liberal government tabled a highly political and targeted budget, as it prepares for the next elections.
By Frank M. Schlesinger, Ron Toledano
With June 17, 2019, quickly approaching, the new Canadian Trade-marks Act is about to dramatically change the brand protection landscape.
By Barry Landy
The recent case of Picard v. Estate Ligotte 2019 QCCA 254 provide an illustration of what happens when a person makes a will but leaves important financial matters either unresolved or left
By Frédéric Delisle
In a short decision dated December 5, 2018 in the matter Dion v. Quebec Revenue Agency, 2018 QCCQ 10280 ...
By Zachary Lisak
Proper estate and incapacity planning are important for people from all walks of life, however there are often important nuances to understand ...