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HTMLEmployment Income not Substantively Connected to a Reserve is Taxable
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on November 18, 2014
In Baldwin et al v the Queen, 2014 TCC 284, the Tax Court of Canada had an opportunity to consider section 87 of the Indian Act and when employment income is “situated on a reserve” for tax purposes.

 

HTMLSupreme Court of Canada to Decide if a Lawyer Subject to Enforcement Proceedings can Claim Solicitor-Client Privilege
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on March 13, 2014
The Supreme Court of Canada recently granted leave to appeal in Minister of National Revenue v Duncan Thompson, 2013 FCA 197, which touches on the issue of whether a lawyer subject to enforcement proceedings can claim solicitor-client privilege over his accounts receivable.

 

HTMLWhat to be Mindful Of in 2015
Paul G. Topolka; Nexsen Pruet, LLC;
Legal Alert/Article
January 19, 2015, previously published on December 19, 2014
Taxpayers and representatives need to be mindful that the IRS Appeals Office has implemented what is known as the Appeals Judicial and Culture (AJAC) Project.

 

HTMLA Last-Minute Stocking Stuffer from Congress: Individual and Business Tax Breaks Retroactively Extended
Steven M. Packer; Duane Morris LLP;
Legal Alert/Article
January 19, 2015, previously published on December 24, 2014
On December 16, 2014, Congress passed the long-awaited "Tax Increase Prevention Act of 2014" (TIPA or "the Act"), which President Obama signed into law on December 19, 2014, calling it a "substantial victory for middle-class families across the country." While this...

 

HTMLSaskatchewan Court Holds That Duty to Consult Not Triggered for Crown-Issued Oil Sands Exploration Permits
Laura M. Gill, Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on May 5, 2014
The Saskatchewan Court of Queen’s Bench held in Buffalo River Dene Nation v The Minister of Energy and Resources and Scott Land & Lease Ltd, 2014 SKQB 69, that a decision of the Minister of Energy and Resources to post for sale and subsequently issue two oil sands special exploratory...

 

HTMLHow Often Can I Rollover My IRA?
James A. Dressman; Dressman Benzinger LaVelle psc;
Legal Alert/Article
January 19, 2015
The previous position of the IRS with respect to indirect rollovers changed late last year effective January 1, 2015

 

HTMLRevised CRA Policy Heralds Focus on Contemporaneous Transfer Pricing Documentation
Claire M.C. Kennedy; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on July 7, 2014
CRA released an updated transfer pricing memorandum, TPM-05R, Requests for Contemporaneous Documentation, in March, which describes the procedural aspects of transfer pricing documentation requirements in substantially more detail than its predecessor. The new policy document does not contain large...

 

HTMLAlberta Court of Queen’s Bench Confirms Rectification Cannot Remedy Unanticipated Tax Consequences
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on March 28, 2014
The recent decision of the Court of Queen’s Bench of Alberta in Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 ABQB 154 is an important reminder of the limited nature of the equitable remedy of rectification in tax avoidance cases.

 

HTMLBusinesses Face More Onerous Transfer Pricing Documentation and Country-by-Country Tax Reporting
Claire M.C. Kennedy; Bennett Jones LLP;
Legal Alert/Article
January 16, 2015, previously published on February 27, 2014
The OECD proposes to reform transfer pricing documentation for multinational enterprises and to impose onerous country-by-country (CbC) reporting obligations, including disclosure of taxes paid in each country in which a business operates, in a bid to enhance revenue authorities’ abilities to...

 

HTMLNew York: Department of Revenue Extends Filing Deadlines for Taxpayers Affected By Snowstorms
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
January 16, 2015, previously published on November 26, 2014
Last week, Gov. Cuomo declared a State Disaster Emergency for 26 New York state counties affected by the snowstorms that began on Nov. 18, 2014. According to the New York State Department of Taxation and Finance announcement, the Tax Commissioner thus postponed certain tax filing and payment...

 


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