Sales, Commodity and Indirect Tax | Miller Thomson LLP

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2004 Federal Budget – Non-Deductibility of Fines and Penalties

Announcements

February 27, 2004 Technical Bill – Return of Paid-Up Capital by a Public Corporation (Subsection 84(4.1))

Tax Court Rejects Retail Value for Charitable Donation of Art&#42

Achievements, Publications and Seminars

New Draft Income Tax Legislation Respecting Non-Competition Covenants and Other Restrictive Covenants

Ontario Capital Tax – Is Inventory Financing Exempt?

2003 Federal Budget Update

Independent Contractor v. Employee

Top Ten Recurring Audit Adjustments

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Chambers Global Practice Guides Transfer Pricing 2023 – Canada: Law & Practice and Trends & Developments

Read about recent developments in Canadian transfer pricing including the rules governing transfer pricing, transfer pricing methods and the rise in Court intervention in transfer pricing disputes.

View the full chapter

Successful Tax Court of Canada Appeal

Ron Choudhury and David Chodikoff represented CanLII in a successful sales tax appeal, where the Tax Court of Canada found in favour of CanLII, on the basis that CanLII made a taxable supply with respect to the provision of a virtual library and are consequently entitled to claim input tax credits.

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