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Sales and Excise Tax Measures
IN THIS SECTION: GST/HST and Health Care Services GST/HST Pension Plan Rules GST/HST Business Information Requirement GST/HST on Paid Parking GST/HST Treatment of the Governor General Excise Duty Rate on Manufactured Tobacco GST/HST and Health Care Services Home Care...
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Other Measures
IN THIS SECTION: First-Time Donor’s Super Credit Expanded Collection and Enforcement Powers related to Charitable Donation Tax Shelters Extended Reassessment Period: Tax Shelters and Reportable Transactions Taxes in Dispute and Charitable Donation Tax Shelters Information Regarding Unnamed Persons Electronic Suppression...
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Customs Tariff Measures
IN THIS SECTION: Tariff Relief for Canadian Consumers Modernizing Canada’s General Preferential Tariff Regime for Developing Countries Tariff Relief for Canadian Consumers The Budget proposes to eliminate customs tariffs on baby clothing, and sports and athletic equipment (excluding bicycles)...
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MGM Shows Lion-like Persistence in Protecting Roar
International Trademark Association Bulletin
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Tax Treatment of Break Fees From Recipient’s Perspective
The Tax Court of Canada (the “TCC”) considered the tax treatment of break fees in Morguard Corporation v. The Queen (2012 TCC 550) (“Morguard”) for purposes of the Income Tax Act (Canada) (the “Act”) from the recipient’s perspective. The taxpayer...
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Beneficial Ownership Test For Tax Treaty Benefit Entitlement
In Velcro Canada Inc. v. Her Majesty the Queen (2012 TCC 57), the Tax Court of Canada (the “TCC”) applied the test of beneficial ownership as established by the Federal Court of Appeal in Prévost Car Inc. v. Canada (2009...
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CCPC Status Preserved Through Unanimous Shareholders’ Agreement
In the recent case of Price Waterhouse Coopers Inc. Agissant Ès Qualité de Syndic à la Faillite de Bioartificial Gel Technologies (Bagtech) Inc. v. The Queen (2012 CCI 120) (“Bagtech”), the Tax Court of Canada (the “TCC”) ruled that Bagtech...
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Capital Gains Exemption: Effects of Irregularities in Corporate Records
The recent decision of the Tax Court of Canada (the “TCC”) in Twomey v. Her Majesty the Queen (2012 TCC 310) highlights the importance of strict compliance with the technical provisions of the Income Tax Act (Canada) (the “Act”), as...
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Tax Court of Canada Rules on Location of Business Income For Tax Exemption Under Indian Act
On July 10, 2012, the Tax Court of Canada (the “TCC”) released its judgment in Dickie v. The Queen (2012 TCC 242) wherein Miller Thomson was successful in having a reassessment under the Income Tax Act (Canada) (the “Act”) vacated. ...
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International Tax Update
International Tax Newsletter
View the November 2012 issue.
