Practice Areas - Taxation
- International Taxation
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- Corporate Finance
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| Contact Info | Telephone: 416-367-6198
Fax: 416.361.2768
http://www.blg.com
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| University | Queen's University, B.A., 1991 |
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| Law School | Queen's University, LL.B., 1994; Osgoode Hall Law School, York University, LL.M., 1997 |
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| Admitted | 1996, Ontario |
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| ISLN | 912056065 |
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Documents by this lawyer on Martindale.com | |
Implications of Copthorne on Tax PlanningPatrick L. Lindsay,Stephanie A. Wong, December 27, 2011 In Copthorne, the Supreme Court of Canada (“SCC”) addressed anticipatory tax planning under the general-anti avoidance rule (“GAAR”). In this case, an additional step was added to a transaction that prevented paid-up capital (“PUC”) from being eliminated. A year...
CRA Reaffirms Position on Activities Carried On Outside the MunicipalityStephen J. Fyfe,Stephanie A. Wong, December 15, 2011 A recently released CRA technical interpretation provides municipal electricity utilities (MEUs) and other municipally-owned corporations (MOCs) with continuing reassurance regarding the CRA’s application of the geographic source of income test in paragraphs 149(1)(d.5) and 149(1)(d.6) of the...
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