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Documents on Taxation

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HTMLCash in Panama — A Ticking Time Bomb
Alex Klyguine, Sam Levy, Natasha Miklaucic; Borden Ladner Gervais LLP;
Legal Alert/Article
October 20, 2016, previously published on October 13, 2016
In recent years, the Canada Revenue Agency (the “CRA”) has increased its efforts to locate Canadian offshore funds; the release of the Panama Papers marks a watershed development in this process. The Panama Papers leak released more than 11 million documents from the law firm Mossack...


HTMLSpouse Asserts Rights to IRA under Community Property Law - Decedent’s Son Gets Hit with Tax
Christopher R. Little, Thomas J. Nichols; Meissner Tierney Fisher & Nichols S.C.;
Legal Alert/Article
October 17, 2016, previously published on October 2016
Milwaukee attorneys Christopher Little and Tom Nichols outline non-spouse IRA beneficiaries, liability for federal income tax on assets from transferred or inherited IRA and Wisconsin’s community property law requirements.


HTMLDealing with the Canada Revenue Agency
Gregory Sanders; Perley-Robertson, Hill & McDougall LLP/s.r.l.;
Legal Alert/Article
October 17, 2016, previously published on October 10, 2016
The Canada Revenue Agency (“CRA”) is empowered with the administration and enforcement of the Income Tax Act (the “Act”). In connection with this, numerous issues arise for taxpayers in their interactions with CRA in respect of the administration and enforcement of the Act....


HTMLIvan Cassell Limited (Appellant) v. Her Majesty the Queen (Respondent), 2016 DTC 1048
Joseph Hovsep Takhmizdjian; Borden Ladner Gervais LLP;
Legal Alert/Article
October 13, 2016, previously published on October 7, 2016
Facts: The taxpayer was appealing reassessments that denied its claim for a small business deduction and limited expenses claimed on the basis that it was providing services as a "personal services business" ("PSB"). The taxpayer was incorporated by Ivan Cassell...


HTMLPrivate Use of Tax-Exempt Financed Projects
Margaret M. Witherup; Gordon Feinblatt LLC;
Legal Alert/Article
October 13, 2016, previously published on Fall 2016
Health care organizations that qualify for tax-exempt status under Internal Revenue Code Section 501(c)(3) are able to issue tax-exempt bonds, known as "qualified 501(c)(3) bonds." The ability to issue qualified 501(c)(3) bonds allows a health care organization to realize lower borrowing...


HTMLQ&A with Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue
Jesse R. Adams, William M. Backstrom; Jones Walker LLP;
Legal Alert/Article
October 11, 2016, previously published on October 4, 2016
The greatest challenge was starting work in the middle of a budget crisis. Within days of getting to work at Louisiana Department of Revenue ("LDR"), my management team and I were tasked with providing guidance for the two special legislative sessions and the Task Force on Structural...


HTMLThe “Voluntary Tax” Revisited
Sherman F. Levey, Katherine McCurdy; Boylan Code, LLP;
Legal Alert/Article
October 11, 2016, previously published on September 30, 2016
In 1976 Harvard Law Professor A. James Casner, an acknowledged expert in estates, told the members of the House Ways and Means Committee: “In fact, we haven’t got an estate tax, what we have, you pay an estate tax if you want to; if you don’t want to, you don’t have...


HTMLNew Proposed RIC Regulations
John Kaufmann, Carl J. Riley; Greenberg Traurig, LLP;
Legal Alert/Article
October 10, 2016, previously published on October 5, 2016
It is a good thing to qualify as a Regulated Investment Company (a “RIC”). All domestic corporations are subject to income tax on their net taxable income. Regular domestic corporations (“subchapter C corporations”) are taxed on their income before they distribute dividends...


HTMLOwn a Stake in a Million-Dollar Residence? The IRS's New Policy May Benefit You!
Duane Morris LLP;
Legal Alert/Article
October 7, 2016, previously published on August 30, 2016
While it is common knowledge that the Internal Revenue Service (IRS) allows a deduction for mortgage interest, many are unaware of the limits on the amount of the tax deduction. A taxpayer may deduct interest on up to only $1 million of acquisition indebtedness, plus interest on up to $100,000 of...


HTMLGenerating Steam Heat: Materials and Labor Used to Build Power Plant Exempt From Florida Sales Tax
Jonathan A. Feldman, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
October 6, 2016, previously published on October 6, 2016
The Florida Department of Revenue advised that certain materials and labor a taxpayer plans to use to construct a combined heating and power plant will be exempt from Florida sales and use tax. The plant will produce electricity for sale. Florida exempts purchases of machinery and equipment...


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