Is it me, or is tax attracting more attention in the news lately (like over the last two or three years)? Here’s an article on tax and corporate finance.
CRA information flow
The OBA tax section sponsored a good session today on “Best Practices for Managing the Flow of Information to and from the Canada Revenue Agency”. A couple of interesting tidbits that came out: 1. Some folks at the CRA seem…
Family Law Again
The Ontario Court of Appeal has considered again whether property that was supposedly the subject of a gift should be excluded from a husband’s net family property for the purposes of the Family Law Act (Ontario): see Buttar v Buttar,…
Illegally obtained evidence
Can the CRA use evidence it has obtained (arguably) illegally using its civil audit powers in the course of a criminal investigation in reassessing a taxpayer for civil purposes? I would have thought that the answer was ‘yes’, and the…
Date of mailing a reassessment
Ordinarily, when confronted with an allegation that a notice of reassessment was not mailed on the date printed on the notice, the CRA will respond with affidavit evidence from a CRA officer. The affidavit will state that the CRA invariably…
Klundert loses again … and again
It appears Mr Klundert, about whom I wrote previously here, is not having any further luck in his court battles. The CRA reassessed him for unpaid taxes in respect of income he failed to declare and for which he was convicted on evasion charges. His appeal of the related civil reassessments to the Tax Court (Klundert v R, 2013 TCC 208) was dismissed recently because, among other things, the Court found the appeal to be an abuse of process.
Fighting tax avoidance
This BBC story on fighting tax avoidance by multinationals is rather short on substance. No doubt the Devil will be in the details.
Some tax issues for criminal lawyers
This article originally appeared in the Hamilton Law Association Journal.
A client facing criminal charges would seem to have enough on his or her plate—like the possibility of serving a jail sentence—without having to worry about tax issues. The CRA, however, will be only too happy to pile on where it thinks the accused has earned income that should be subject to tax.
Tax schemes
Two recent cases address unsuccessful attempts to avoid tax by dubious means.
Why the hiatus?
I haven’t posted to this blog since late June, which is probably the longest break I’ve taken from writing posts. The reason for not posting is a good one, however: effective August 1, I began practising law on my own…