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Canada Revenue Agency et al v. Scheuer: A Case Commentary
Taxes & Wealth Management, Thomson Reuters, February 2016, Issue 9-1, p. 19-22
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Pensions: An Overview of the Law
Canadian Encyclopedic Digest, Thomson Reuters
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Evidence Lost, Justice Found: Excluding Evidence Under Section 24(1) of the Charter
Tax Litigation Journal, Vol. XIX, No. 4
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The Canadian Federal Election And Tax Policy
Taxes & Wealth Management, Issue 8-3
Post Mortem Planning for Private Corporation Shares
STEP Inside Newsletter, Vol. 14, No. 2, May 2015
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Tax Evasion: Lengthy Investigations and/or Delays Do Not Necessarily Prevent a Prosecution
Taxes & Wealth Management, Issue 8-2, May 2015
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Form trumps substance for pension benefits
The Lawyers Weekly, Vol. 31, No. 2
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Case Review: The TDL Group Co. v. The Queen
Taxes & Wealth Management, Thomson Reuters, Issue 8-2, May 2015, 10-14
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Business Income Tax Measures
Small Business Tax Rate Currently, as a result of the small business deduction, the first $500,000 per year of qualifying active business income of a Canadian-controlled private corporation (« CCPC ») is subject to a federal income tax rate of 11%. Consistent...
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Personal Income Tax Measures
Tax-Free Savings Account In an effort to encourage Canadians to save, the Federal Government introduced the Tax-Free Savings Account (“TFSA”) in 2009. The TFSA is a registered, general-purpose account that allows Canadians to earn tax-free investment income. TFSAs have become...
