“CRA lost in its approach that any transactions that reduce taxes must be between non-arm’s length taxpayers.”…

“Tax Court forced to take a second look at this case.” The Federal Court of Appeal concluded…

“ABULC’s are cost-effective alternatives to NSULC’s.” Until May 2005, US investors in Canada could only use a…

“No-names basis submission that was accepted by CRA cannot be disregarded by CRA afterwards if facts have…

“In-kind payments are acceptable and so are large bonuses to non-shareholder family members..” Two fairly recent cases…

“The health plan must be available to employees, not just shareholders..” The Tax Court has again looked…

“New rules allow for non-family members to be shareholders..” In the Ontario Budget tabled on May 11,…

“Unfortunately, sometimes a case has to go to Court for the obvious result..” Mary Conroy appealed an…

“The fairness guidelines issued by CRA do not apply to the Courts..” A recent case dealt with…

“A taxpayer is required to include the proper amount in income even if no slip has been…