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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- Article
FEDERAL COURT OF APPEAL: HEDGING TRANSACTIONS --MACDONALD REVERSED.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 919
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- Article
Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 809
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- 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
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- 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
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- 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
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- Article
WINDFALLS IN THE TAX COURT.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2015, v. 63, n. 1, p. 227
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- 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
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- 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
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- Article
Mathieu c. La Reine.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1079
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- Article
Descarries v. The Queen.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1072
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- Article
Bolton Steel Tube Co. Ltd. v. The Queen.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 1061
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- Article
Policy Preferences and Expertise in Canadian Tax Adjudication.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 985
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- Article
The Role of Intention in Distinguishing Employees from Independent Contractors.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 4, p. 927
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- Article
Roszko v. The Queen.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 819
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- Article
Canada v. Lehigh Cement.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 3, p. 813
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- Article
"ALCHEMY IN REVERSE".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 490
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- Article
MODERN APPROACH TO STATUTORY INTERPRETATION.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 483
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- 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
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- 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
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- 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
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- Article
TAX COURT OF CANADA.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 4, p. 1139
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- Article
THIRD-PARTY PENALTIES REVISITED.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 4, p. 1131
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- Article
TAX COURT OF CANADA.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 2, p. 440
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- 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
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- Article
La pratique du droit fiscal: D'hier à demain.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 31
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- 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
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- 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
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- 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
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- Article
TAX ABUSE OR A WELL-PLANNED DEPARTURE?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 4, p. 929
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- 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
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- Article
DUE DILIGENCE DEFENCE FOR ALATE-FILED INFORMATION RETURN.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 3, p. 663
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- Article
CURRENT CASES.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2012, v. 60, n. 3, p. 651
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- 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
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- Article