Taxation

Municipal
New Brunswick: A $29M fight over big industry taxes
New Brunswick business supports a Liberal plan to give all industrial property taxes to municipalities but is wary of decoupling taxation from the province
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Practice
Case Commentary: Glencore v. Canada — How are commitment and break fees in M&A transactions taxed? Windfall or business income?
When the Supreme Court of Canada denied Glencore’s leave to appeal, it ended a 30-year tax dispute, and characterized complex M&A fees as business income
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Business
Canadians are being given muddied information about the carbon tax; the facts are crystal clear — it saves money for most
Pierre Poilievre’s axe the tax message ignores the benefits of the carbon tax for most Canadians and avoids its real target — corporations and the wealthy
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Practice
Case Commentary: When can directors, employees, independent contractors claim the small business deduction?
The Supreme Court of Canada recently denied leave to a taxpayer’s unusual appeal of a Tax Court decision, explains Canadian tax lawyer David J Rotfleisch
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Business
Increased policing costs will impact all municipal budgets
Municipalities seeing shocking increases in Ontario Provincial Police costs and future property tax levies after Ford government’s OPP collective agreement
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Business
Carbon rebate 'double-double' helps Gananoque business
Federal Environment Minister Steven Guilbeault was in Gananoque to present a one-time rural top-up Canada Carbon Rebate to the owners of the Pistachio Café
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Business
Willow Creek, Alberta: Carbon tax survey raises council’s ire
Alberta municipality Willow Creek responds with claims, complaints, confusion to provincial government survey on negative impacts of the federal carbon tax
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Business
Alberta: Kneehill County writes off $68k in unpaid oil and gas property taxes
The Alberta municipality, vocal in its concern over unpaid property taxes, has turned over the wells of four oil companies to the Orphan Wells Association
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Business
Rebate among initiatives to assist businesses
Small and medium-sized businesses will benefit from three federal initiatives says Federal Indigenous Services Minister Patty Hadju in Thunder Bay, Ontario
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Provincial
New Brunswick: Milestone or millstone? Shared-risk pension, 10 years on
Proponents say switching public sector workers to the shared-risk PSPP helped save provincial taxpayer dollars. Critics say the plan has performed poorly
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Practice
When can the federal court quash abusive CRA decisions to assess taxes?
In Milgram Foundation, the Federal Court recognized the finality of the CRA's acceptance of a voluntary disclosure application, explains David J Rotfleisch
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- VIEWS 160

Practice
Tax practice reminder — there is no accountant-client privilege
A recent Tax Court case is a reminder that taxpayers and accountants must carefully consider the nature of communications, says Molly Luu of Miller Thomson
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