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Tax Planning Needs Proper Implementation
Mar 28 2013 - The first class in Tax law 101 features a discussion on the Duke of Westminster ([1936] A.C. 1), wherein the Appeals Court of England ruled that: “Every man is entitled if he can to order his affairs so as that the tax attaching unde...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tax-planning-needs-proper-implementation.html -
GST Remission Applications No Easy Matter
Mar 13 2013 - When all else fails, taxpayers will often take the path of last resort to recover taxes, interest or penalties, called "Remission Applications", which are made under the Financial Administration Act (FAA). Specifically, section 23 of the F...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-remission-applications-no-easy-matter.html -
Input Tax Credits Tightened for Holding Companies ?
Mar 08 2013 - Generally input tax credits (ITCs) can be claimed if a property or service is acquired for consumption, use, or supply in the course of a GST registrant’s commercial activities. The presence or absence of consideration does not appear to be critical ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/input-tax-credits-tightened-for-holding-companies.html -
ITC Documentation Requirements: Not What the CRA May Think
Feb 03 2013 - What is really required for GST ITC Claims? For more years that we can remember, “ITC Documentation” has been a “Top 10” Audit Issue with Canada Revenue Agency GST Audits. This is a reference to the evidentiary requirements imposed by ss. 169(4) of ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/itc-documentation-requirements-not-what-the-cra-may-think.html -
Big Corporations: Careful Drafting Your Notice of Objection!
Jan 04 2013 - Both the “Large Corporation rules” in the Income Tax Act (the “ITA”) and the “Specified Person rules” under the Excise Tax Act (the “ETA”) are probably unfamiliar to most people other than experience tax practitioners. However, they can impact ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/big-corporations-careful-drafting-your-notice-of-objection.html -
RGK TITLE 1 W/C 20250307
Feb 27 2000 - Blog Content Preview EHT & "ASSOCIATED" EMPLOYERS GETTING THE FULL EXEMPTION AMOUNT Employer Health Tax (“EHT”) is a part of our overall Indirect Tax practice, and a common EHT question we get is whether two corpora...
https://www.taxandtradelaw.com/Tax-Trade-Blog/rgk-working-copy-20250305.html