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Supreme Court Of Canada Decides Federal Crown's Deemed Trust Priority For Unremitted GST/HST Doesn't Survive Bankruptcy In Canada v. Callidus Capital Corporation
Section 222 of the Excise Tax Act allows the Crown to claim a tax debtor's GST/HST arrears against a creditor that obtains proceeds from the debtor's assets.
Canada
30 Nov 2018
2
N.S. Court Decides Future Wage Loss Calculated On Gross – Not Net – Basis In MacDonald v. MacVicar
On October 24, 2018, the N.S. Supreme Court issued Supplemental Reasons explaining why it decided that future income loss under section 113BA(1) of the N.S. Insurance Act, RSNS 1989, c. 231 must be calculated on a gross, and not a net, basis.
Canada
26 Oct 2018
3
CRA's Super Priority Gains Strength: Federal Crown's Deemed Trust Priority For Unremitted GST/HST Survives Bankruptcy In Canada v. Callidus Capital Corporation
Recently, the Federal Court of Appeal confirmed that a tax debtor's bankruptcy does not extinguish the federal Crown's priority to proceeds a secured creditor obtains from that tax debtor's assets before its bankruptcy.
Canada
29 Aug 2017
4
Proposed Changes To Business Income Tax Rules: A Gamechanger For Private Business Owners
On July 18, 2017, Canada's Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of the most significant reforms to Canada's tax system for business income in decades –
Canada
4 Aug 2017
5
All In The Family: The Family Shareholders' Agreement
The family (whatever that looks like for you) is the fundamental unit of our society, and the family business a fundamental cog of our economy.
Canada
31 May 2017
6
Canadians With U.S. Connections: Key Cross-Border Estate Planning Strategies
Here are some tax basics and key planning strategies for three common estate planning scenarios that Canadians with U.S. connections regularly face.
Canada
23 Jan 2017
7
Don't Sell Yet: How Changes To The Principal Residence Exemption (PRE) Affect Trusts Effective January 1, 2017
Effective January 1, 2017, the kinds of trusts that can claim the Principal Residence Exemption (PRE) will be limited.
Canada
28 Dec 2016
8
Supreme Court Of Canada Decides Indian Bands Assessing Leased Reserve Lands For Property Tax Purposes Can't Have It Both Ways In Musqueam Indian Band v. Musqueam Indian Band (Board Of Review)
The Supreme Court of Canada decided that an Indian band assessing the value of leased reserve lands for property tax purposes is still subject to the "highest and best use" principle...
Canada
13 Sep 2016
9
Supreme Court Of Canada Decides Income Tax Act Sections Are Unconstitutional – And Strengthens Solicitor-Client Privilege In Canada (Attorney General) v. Chambre Des Notaires Du Québec & Canada (National Revenue) v. Thompson
Broadly, solicitor-client privilege is the fundamental right of every person that his, her or its confidential communications with counsel for the purpose of obtaining legal advice be exempt from disclosure.
Canada
8 Jun 2016
10
Post Federal Budget 2014 Tax And Estate Planning – From Testamentary Trusts To Alter Ego And Joint Partner Trusts?
The Federal Government proposed applying flat top-rate taxation to grandfathered inter vivos trusts and trusts created by will and certain estates beginning with the 2016 taxation year.
Canada
3 Oct 2014
11
Canadian Treaty Shopping Proposal Shelved Pending Final OECD Recommendation, First To Be Released September 16
The Canadian federal government has been concerned for some time about "treaty shopping" by non-residents.
Canada
16 Sep 2014
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