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.
Charities newsletter
Registered Charities Newsletter No. 29 is now available from the CRA website.
Tax-Free Savings Accounts
The CRA has taken to posting answers to frequently-asked questions about government goodies (aka Easter eggs hidden in the Income Tax Act). It has posted a useful guide to the new tax-free savings account proposed in the last budget.
Non-compete case
RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) c. La Reine, 2007 CCI 647, is an interesting case on non-competes. CCH has translated the decision into English.
Budget Bill II
Ahem. Apparently the text of the budget bill—Bill C-50—has been on the LEGISINFO website for some time. In addition to the text of the Bill, you can find an RSS feed for the Bill’s status at its homepage.
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…
Information Returns
In early January, I reported that “the Ministry of Government and Consumer Services (the “MGCS”) and the CRA are working to integrate the information return with the new single tax return.” On Monday, the MGCS issued a notice stating that the process is moving forward as follows:
Budget legislation
The following was just posted to the Finance website: Federal Government Moves to Strengthen Canada’s Tax Advantage and Protect the Fiscal Framework.
RESPs
A number of news outlets are carrying stories today about the private member’s bill on the deductibility of RESP contributions. The bill in question is C-253, and you can find the text of the bill here.