Loblaw Financial Holdings Inc. v Her Majesty the Queen: Banking on Barbados
The Supreme Court of Canada (“SCC”) is usually timid to grant leave to tax law cases. However, earlier this year, we saw the SCC decide MacDonald v. Canada 2020 SCC...
Tagged: Tax law
Guindon v Canada: It’s just a fine
Why We Should Be Suspicious of Timeshares Julie Guindon is the family and estate lawyer at the heart of Guindon v Canada, 2015 SCC 41 [Guindon] in which the Supreme...
Blackmore v The Queen: Separate Tax Treatment of Communal Religious Organizations Not Available to Polygamous Mormon Group
Section 143 of the Income Tax Act (ITA), colloquially known as the “Hutterite rule”, provides for the separate tax treatment of communal religious organizations that satisfy the definition of a...
