Lawyers!

Subsection 30(2) of the Tax Court of Canada Rules (General Procedure) provides that “where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine.”

Executors’ fees

For quite some time now, the CRA has taken the position that (to quote the Employers’ Guide – Payroll Deductions and Remittances ):

Fees paid to executors or liquidators and administrators are either income from office or employment or business income, depending on whether the executor or administrator acts in this capacity in the regular course of business.

Budget bill

From a Finance press release issued today: The Honourable Jim Flaherty, Minister of Finance, today introduced legislation in the House of Commons to implement key measures from Budget 2008. The bill also includes language to protect the Government’s fiscal plan…