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|Sweeping Change in Ohio Tax Proposed in Governor’s Budget|
J. Donald Mottley; Taft Stettinius & Hollister LLP;
March 2, 2015, previously published on February 10, 2015Ohio Governor John Kasich recently released a budget proposal that calls for sweeping changes in Ohio taxes beginning this year. A brief description of the proposed changes follows, by type of tax:
|Highlights from the Toronto Centre CRA & Tax Professionals Groups Breakfast Seminar (November 6, 2014)|
Shaira Nanji; Dentons Canada LLP;
March 2, 2015, previously published on November 7, 2014On November 6, 2014 at the Toronto Centre Canada Revenue Agency & Tax Professionals Breakfast Seminar, representatives from the CRA provided an update on the Income Tax Rulings Directorate (“Rulings”) and discussed current topics of interest.
|Congress Passes One-Year Extension of Business and Individual Tax Provisions|
Jenny H. Connors, Anna K. Derewenda, Kyle H. Wingfield; Williams Mullen;
March 2, 2015, previously published on December 19, 2014On December 16, 2014, the Senate voted 76-16 to pass H.R. 5771, the Tax Increase Prevention Act of 2014 (“TIPA”), which was passed by the House by a vote of 378-46 on December 3, 2014. TIPA would extend over fifty (50) currently expired tax provisions relating to businesses and...
|States Consider Higher Gas Taxes as Infrastructure Crumbles|
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
March 2, 2015, previously published on January 8, 2015According to a 2011 report by the non-profit Institute on Taxation and Economic Policy (Institute), a state’s gas tax is one of the least sustainable, but most important sources, of transportation funding within the control of state lawmakers. The report characterizes the gas tax as one that...
|Brent Kern Family Trust: FCA Dismisses Appeal|
Larry Nevsky; Dentons Canada LLP;
March 2, 2015, previously published on November 17, 2014In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal with reasons delivered from the bench. The taxpayer had argued that the decision of Canada v. Sommerer (2012 FCA 207) should not apply in this case and, in the alternative, that...
|Guindon: SCC Hears Arguments in Penalty Case|
Timothy Fitzsimmons; Dentons Canada LLP;
March 2, 2015, previously published on December 5, 2014The Supreme Court of Canada heard oral arguments today in the case of Guindon v. The Queen (Docket No. 35519). At issue in the case is the nature of the third-party penalty in section 163.2 of the Income Tax Act.
|CRA: Financial Tools for Canadian Startup Companies|
Alexandra Frederick; Dentons Canada LLP;
March 2, 2015, previously published on December 10, 2014On November 26, 2014, the Canadian Government partnered with Startup Canada to convene Startup Canada Day on the Hill.
|It Slices, It Dices: the Equifax Blade Cuts Both Ways.|
John Fletcher, Justin B. Stone; Jones Walker LLP;
March 2, 2015, previously published on November 11, 2014The Hinds County Chancery Court recently ruled that the Mississippi Supreme Court’s widely-discussed decision in Equifax, Inc. v. Mississippi Department of Revenue is a double-edged blade and, much to the Department of Revenue’s chagrin, cuts sharply in both directions. Miss. Dept. of...
|Remember to File Your BTA Petitions Before January 1, 2015 For Older “Deemed Denied” Louisiana Local Sales and Use Tax Refund Claims!|
Andre B. Burvant, Matthew A. Mantle; Jones Walker LLP;
March 2, 2015, previously published on December 22, 2014As we noted in a prior post, the Louisiana legislature has enacted Act 640, which expands the jurisdiction of the Louisiana Board of Tax Appeals (the “BTA”) and changes a number of state and local tax procedures; most importantly, those regarding appeals of assessments and refund claim...
|Brogan Family Trust: CRA Not Entitled to Notice of Rectification Application|
Timothy Fitzsimmons; Dentons Canada LLP;
March 2, 2015, previously published on November 13, 2014In Brogan Family Trust (2014 ONSC 6354), the Ontario Superior Court of Justice said “no”, and dismissed the Crown’s motion to set aside an earlier rectification order on the basis that the CRA had not been notified of the proceeding.