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HTMLStates Approve Numerous Tax-Related Measures in the Midterm Elections 2014
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
November 22, 2014, previously published on November 13, 2014
Several states approved tax-related measures in this midterm election. These include a constitutional ban on income tax, an income tax cap, and a millionaire tax.

 

HTMLMcKesson: Taxpayer Seeks to Raise Additional Issue on Appeal
Timothy Fitzsimmons; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on November 5, 2014
The transfer pricing case of McKesson v. The Queen has raised procedural issues that are without precedent in Canadian tax cases. This week, those procedural issues became a central part of the matters that will be considered by the Federal Court of Appeal.

 

HTMLGuindon: SCC Hearing Scheduled for December 5, 2014
Timothy Fitzsimmons, Angelo Gentile; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 24, 2014
The highly-anticipated appeal to the Supreme Court of Canada in Guindon v The Queen has been scheduled for hearing on December 5, 2014, and the parties have now filed their factums in the appeal.

 

HTMLTax Court: Mini Storage Not a “Small Business”
Jesse Brodlieb; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 20, 2014
The small business deduction (“SBD”) is a tax-preference provided to certain privately-held Canadian corporations, and only in respect of certain types of income. More specifically, the SBD provides for a reduction of the rate of federal income tax on the first $500,000 of active...

 

HTMLMaddin: Failure to Inquire Leaves Director Liable
Jason Chin; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 30, 2014
In Maddin v. The Queen (2014 TCC 277), the taxpayer was a director of a corporation in the marble and granite industry (the “Corporation”) which failed to remit nearly $300,000 of source deductions related to salaries, wages and other remuneration paid to employees. The sole issue...

 

HTMLWhose Mistake? Ontario Sup. Ct. Rectifies Trust Deed
Timothy Fitzsimmons; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 8, 2014
Most tax rectification cases address situations in which a professional advisor has made a mistake in the planning and execution of a transaction with the result that an unintended tax consequence follows (i.e., payment of a capital dividend at a time when the company did not have a sufficient...

 

HTMLBritish Columbia’s Liquefied Natural Gas Income Tax Act: Certainty for Industry ... at a Cost
Marie-Claire Dy, Ron Stuber; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 27, 2014
British Columbia (BC) is developing a liquefied natural gas (LNG) industry. A key step in furthering the progress of LNG projects is the introduction of an LNG tax regime.

 

HTMLA Clarifying Development - “Canadian Content” Tax Credit Regulations Amended
Bob Tarantino; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 8, 2014
The October 4, 2014 Canada Gazette (being vol. 148, no. 40), contained something of note for Canadian film and TV lawyers: amendments to the Income Tax Act regulations which govern the “Canadian content” tax credits for audio-visual productions.

 

HTMLForeign Charities and the Changing Landscape of CRA Charity Audits
Alessandro Bozzelli; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 22, 2014
There has been a flurry of recent scrutiny and activity in the areas of foreign and domestic charities - few foreign charities remain on the list of qualified donees since the changes to the definition of “qualified donee” in the Income Tax Act, and the CRA’s Charities Directorate...

 

HTML1057513 Ontario Inc.: The Clear Meaning of Subsection 129(1)
Jesse Brodlieb; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 6, 2014
At the heart of tax integration in Canada is the refundable tax and dividend refund mechanism in subsection 129(1) of the Income Tax Act (the “Act”).

 


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