Works matching DE "CANADA. Tax Court"

Results: 85

Canadian Tax Court: Proposals for Better Caseload Management.

Published in:: Tax Executive, 2012, v. 64, n. 1, p. 71
Publication type:: Article

Rio Tinto Alcan v. The Queen: Welcome Expansion of the Canadian Tax Deductibility of M&A Transaction Expenses.

Published in:

ABA Tax Times, 2017, v. 36, n. 2, p. 7

By:

Kennedy, Claire;
Nijhawan, Anu

Publication type:

Article

CURRENT CASES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 4, p. 1149, doi. 10.32721/ctj.2023.71.4.cc

By:

Morris, Ryan L.;
Stirling, Andrew

Publication type:

Article

"Hot Tubbing" of Expert Witnesses: Experiences in Other Jurisdictions and Expected Issues at the Tax Court of Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 4, p. 985, doi. 10.32721/ctj.2023.71.4.mcdonald

By:

McDonald, Sam

Publication type:

Article

TAX COURT OF CANADA: GAAR APPLICABLE TO THE CIRCULAR PAYMENT OF CAPITAL DIVIDENDS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 859, doi. 10.32721/ctj.2023.71.3.cc

By:

Hamelin, Eric

Publication type:

Article

FEDERAL COURT OF APPEAL: A LOSS BY ANY OTHER NAME...

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 853, doi. 10.32721/ctj.2023.71.3.cc

By:

Lorito, John G.;
Ngo, Natacha

Publication type:

Article

Duha Printers Revisited: Issues Regarding Corporate Control.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 495, doi. 10.32721/ctj.2022.70.3.taylor

By:

Taylor, Roger;
Marcil, Marie-Claude

Publication type:

Article

TAX COURT OF CANADA: A TAX COURT DISSENT ON SUBSECTION 84(2).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 3, p. 666, doi. 10.32721/ctj.2022.70.3.cc

By:

Hamelin, Eric

Publication type:

Article

REVISITING THE COMPUTATION OF INTEREST FOR LOSS CARRYBACKS: Bank of Nova Scotia v. The Queen 2021 TCC 70.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 1, p. 187, doi. 10.32721/ctj.2022.70.1.cc

By:

Beitel, Jeremie;
Kirshenbaum, Noah

Publication type:

Article

INTERACTION OF SECTION 160 AND GAAR: FACTUAL ARM’S-LENGTH TEST DISTILLED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 940, doi. 10.32721/ctj.2021.69.3.cc

By:

Khan, Darian;
Fenton, Dorian

Publication type:

Article

CERTAINTY (BRIEFLY) RESTORED TO SUBSECTION 160(1).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 931, doi. 10.32721/ctj.2021.69.3.cc

By:

Hassar, Michael

Publication type:

Article

WHERE TO BEGIN: GUIDANCE ON A THRESHOLD ISSUE FOR NOTICES OF DETERMINATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 921, doi. 10.32721/ctj.2021.69.3.cc

By:

Davis, Josiah

Publication type:

Article

Current Cases.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 2, p. 217, doi. 10.32721/ctj.2021.69.1.cc

By:

Morris, Ryan L.;
Ranger, Michel

Publication type:

Article

DISCRETIONARY CAPITAL COST ALLOWANCE DEDUCTIONS: CHOOSE WISELY.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 234, doi. 10.32721/ctj.2021.69.1.cc

By:

Metropolit, Geoffrey

Publication type:

Article

ECHOES OF CAMECO: THE TAX COURT OF CANADA REJECTS THE CROWN’S SHAM AND TRANSFER-PRICING ARGUMENTS AND PONDERS BURDEN OF PROOF.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 224, doi. 10.32721/ctj.2021.69.1.cc

By:

Huguet, Hyacinthe

Publication type:

Article

The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2020, v. 68, n. 2, p. 409, doi. 10.32721/ctj.2020.68.2.hosanna

By:

Hosanna, Derrick;
Hennessey, Erica

Publication type:

Article

Disputing Denied Downward Transfer-Pricing Adjustments.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 2, p. 281, doi. 10.32721/ctj.2019.67.2.sandler

By:

Sandler, Daniel;
Watzinger, Lisa

Publication type:

Article

FEDERAL COURT OF APPEAL: HEDGING TRANSACTIONS --MACDONALD REVERSED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 919

By:

Aiken, Carrie

Publication type:

Article

Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 809

By:

Jacyk, David;
Mihailovich, Pooja

Publication type:

Article

TAX COURT OF CANADA: CAUTIONARY TALES FOR COUNSEL WHEN SETTLING TAX APPEALS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 1, p. 167

By:

Sorensen, John

Publication type:

Article

GEORGE WESTON AND THE CHARACTERIZATION OF GAINS ON DERIVATIVES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 3, p. 779

By:

Bright, Jonathan;
Baum, Steven

Publication type:

Article

CAN INTEREST ACCRUE BEFORE A GAAR NOTICE OF ASSESSMENT IS ISSUED?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 1, p. 239

By:

Kopstein, Robert;
Jankovic, Dan

Publication type:

Article

WINDFALLS IN THE TAX COURT.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 1, p. 227

By:

Stirling, Andrew

Publication type:

Article

AN OPPORTUNITY TO CLARIFY THE SCOPE OF THE LARGE CORPORATION OBJECTION RULES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 1, p. 217

By:

Colborne, Michael;
Barrett, Tim

Publication type:

Article

THE CORPORATE CAPITAL STRUCTURE: THIN CAPITALIZATION AND THE "RECHARACTERIZATION" RULES IN PARAGRAPHS 247(2)(b) AND (d).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1159

By:

Alty, Derek G.;
Studniberg, Brian M.

Publication type:

Article

The Role of Intention in Distinguishing Employees from Independent Contractors.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 927

By:

Larre, Tamara

Publication type:

Article

Mathieu c. La Reine.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1079

By:

Carenza, Paul;
Al-Shikarchy, Mariam

Publication type:

Article

Descarries v. The Queen.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1072

By:

Walker, Ryan

Publication type:

Article

Bolton Steel Tube Co. Ltd. v. The Queen.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1061

By:

Sorensen, John A.

Publication type:

Article

Policy Preferences and Expertise in Canadian Tax Adjudication.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 985

By:

Alarie, Benjamin;
Green, Andrew J.

Publication type:

Article

Roszko v. The Queen.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 819

By:

Morris, Ryan L.

Publication type:

Article

Canada v. Lehigh Cement.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 813

By:

Hamdy, Dalia

Publication type:

Article

"ALCHEMY IN REVERSE".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 490

By:

Irvine, Carl;
Hussein, Samia

Publication type:

Article

MODERN APPROACH TO STATUTORY INTERPRETATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 483

By:

Diep, Nancy;
Kopstein, Robert

Publication type:

Article

A BALANCING ACT: THE INTERPLAY BETWEEN TREATY TIEBREAKER RULES AND CANADIAN TAX LAW.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 477

By:

Al-Shikarchy, Mariam

Publication type:

Article

STATUTORY INTERPRETATION: SUBSECTION 55(2) AND DOUBLE-COUNTING OF SAFE INCOME.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 192

By:

Diep, Nancy;
Kopstein, Robert

Publication type:

Article

TAX WRITEOFFS FOR INVESTMENT LOSSES: LESSONS FROM CASES INVOLVING VICTIMS OF INVESTMENT FRAUD.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 1, p. 221

By:

Magee, Joanne E.

Publication type:

Article

TAX COURT OF CANADA.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 4, p. 1139

By:

Wang, Kathy

Publication type:

Article

THIRD-PARTY PENALTIES REVISITED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 4, p. 1131

By:

Sorensen, John

Publication type:

Article

TAX COURT OF CANADA.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 2, p. 440

By:

Sorensen, John

Publication type:

Article

GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009) and Judicial Decision Making.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 2, p. 321

By:

Jinyan Li;
Thaddeus Hwong

Publication type:

Article

Pouvoir de vérifier, pouvoir de détruire : Supervision judiciaire de l'exercice des pouvoirs de vérification.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 81

By:

Du Pont, Guy;
Lubetsky, Michael H.

Publication type:

Article

La pratique du droit fiscal: D'hier à demain.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 31

By:

Cossette, Pierre

Publication type:

Article

MOVING THE GOALPOSTS: THE DISTINCTION BETWEEN CIVIL AND CRIMINAL PENALTIES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 1, p. 193

By:

Campbell, Colin

Publication type:

Article

DISTINGUISHING BETWEEN A CHARITABLE MOTIVE AND THE RATIONALE FOR A GIFT.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 1, p. 198

By:

Studniberg, Brian M.

Publication type:

Article

TAX ABUSE OR A WELL-PLANNED DEPARTURE?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 4, p. 929

By:

Haney, Mary-Ann

Publication type:

Article

AGREEMENT (TOISSUESHARES) OR NO AGREEMENT? THAT IS THE QUESTION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 3, p. 667

By:

Kathy Wang

Publication type:

Article

DUE DILIGENCE DEFENCE FOR ALATE-FILED INFORMATION RETURN.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 3, p. 663

By:

Pereira, Paul

Publication type:

Article

CURRENT CASES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 3, p. 651

By:

Lamarre, Paul

Publication type:

Article

DOUBLE WHAMMY: THE TAXPAYER WINS, THE MINISTER IS REPRIMANDED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 2, p. 415

By:

Galambos, John Israel

Publication type:

Article