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David Chodikoff featured in Maclean’s article on tax evasion
Macleans', "Canada is tough on small-time tax fraud, but missing bigger targets"
Critics say Canada shies away from major targets. But a new snitch line may be having an impact. A lot of Americans who have stashed money in offshore accounts face a hard decision this summer.
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Daimsis v The Queen 2014 TCC 118: Findings Based On Credibility: It Is Not As Easy As You Might Think
Taxes & Wealth Management, issue 7-2, May 2014
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Canadian Federal Court of Appeal Finds Anti-Avoidance Rule Applicable to Foreign Affiliates Has Limited Scope
The Canadian Federal Court of Appeal (the “FCA”) recently rendered its much anticipated decision in The Queen v. Lehigh Cement Ltd. et al.[1] (“Lehigh”) which considered whether the anti-avoidance rule in paragraph 95(6)(b) of the Income Tax Act (Canada)[2] (the “Tax Act”)...
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OECD Base Erosion and Profit Shifting (“BEPS”) Action Plan: Action 1 – Addressing Tax Challenges of Digital Economy
In July 2013, the Organisation for Economic Co-operation and Development (the “OECD”) released the BEPS Action Plan in response to concerns expressed by policymakers around the world that multinational enterprises (“MNEs”) were engaging in tax planning to artificially reduce taxable income...
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Employee vs. Independent Contractor: An Unsatisfactory State of Law
Taxes & Wealth Management, Issue 7-1, February 2014
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Previously Announced Measures
Budget 2014 confirms the Government’s intention to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their release: Proposed changes to automobile expense deduction limits and the prescribed rates...
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Business Income Tax Measures
IN THIS SECTION: Remittance Thresholds for Employer Source Deductions Tax Incentives for Clean Energy Generation Consultation on Eligible Capital Property Remittance Thresholds for Employer Source Deductions Employers have an obligation to withhold amounts from remuneration paid to employees in respect...
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Personal Income Tax Measures
IN THIS SECTION: Adoption Expense Tax Credit Medical Expense Tax Credit Search and Rescue Volunteers Tax Credit Extension of the Mineral Exploration Tax Credit for Flow-Through Share Investors Farming and Fishing Businesses Tax Deferral for Farmers Amateur Athlete Trusts Pension...
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International Tax Measures
IN THIS SECTION: Captive Insurance Companies Offshore Regulated Banks Back-to-Back Loans Consultation on Tax Planning by Multinational Enterprises Consultation on Treaty Shopping Update on the Automatic Exchange of Information for Tax Purposes Update on Tax Treaties and Tax Information Exchange...
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Sales and Excise Tax Measures
IN THIS SECTION Improving the Application of the GST/HST to the Health Care Sector GST/HST Election for Closely Related Persons Joint Ventures Strengthening Compliance with GST/HST Registration Other Excise Measures Improving the Application of the GST/HST to the Health...
