The Web contains many useful tools for lawyers such as the website of the Canadian Legal Information Institute (CanLII), which provides access to a wealth of statutes and cases. The Web has many other useful tools of course.
Damage control
The Minister of Finance tries to explain his position on income trusts and the problems created by his announcement on Halloween, 2006.
PC trouble
In Morisset c. La Reine, 2006 CCI 483 (French only), the CRA reassessed the taxpayer to include in his income amounts supposedly earned by his “professional corporation”. The taxpayer, at law, was not permitted to share the revenue derived from…
Fraud, again
It appears that even the Department of Finance is having to wage war on phishing: see E-mail Fraud Alert.
Information for individuals leaving Canada
From time to time my clients contemplate leaving Canada for warmer weather or more friendly tax collectors. Over the years, I have collected a set of CRA publications and forms that provide useful guidance on the tax consequences of becoming…
Draft legislation for Christmas
The Department of Finance generally gives tax practitioners a little something—obscure draft legislation usually—to chew on between Christmas and New Year’s. I was beginning to worry that the Department had forgotten about us this year, but I should have known…
The night before Christmas
The following mentions tax, and so I think it is legitimate content for this blog.
May I say that we lawyers deserve the satire aimed at us by this poem.
New blogs
Our firm is in the process of rolling out several new blogs. One of them is about trusts and estates. Cathy Olsiak and I have just posted an article to the blog about donating securities through a will.
Ontario simplifies
You have all read that the Ontario government plans to turn over the administration of its corporate income tax regime to the CRA. The government introduced draft legislation today to make that a reality. Now, when will the government muster…
Criminal Charges
It appears that over the last few years the Ontario Ministry of Finance has been getting tough with the directors of corporations who fail to file Ontario corporate tax returns. Failing to file such a return is a criminal offence,…