Date |
Feature Article |
August 2005 |
Impossibility and Tax Included Pricing: Discussion of the Ontario Divisional Court's decision in Roneson v. The Minister of Finance. The article discusses some of the more unusual defences which may be raised to counter against assessment. These include both procedural defences and the argument of impossibility. The article also discusses some of the practical issues associated with the use of tax included pricing. |
July 2005 |
Spie Construction: The Bundling of Goods and Services: Discussion of the Ontario Superior Court's decision in Spie Construction v. The Minister of Finance. The article discusses the difficulties associated with determining the manner in which tax will apply where services and goods are sold together as a bundled supply. The article also sets out some of the planning opportunities associated with providing bundled goods and services. |
June 2005 |
Federal Court Releases Landmark Voluntary Disclosure Decision: Discussion of the Federal Court's decision in Karia v. Minister of National Revenue. Practical suggestions are offered with respect to filing GST, PST and income tax voluntary disclosures so as to avoid the latest pitfalls. The article also discusses the rarely used common law promissory estoppel argument. |
May 2005 |
Jurisdictional Issues: Update on the Ontario Ministry of Finance's administrative positions: Discussion of the Ministry's latest administrative positions with respect to the requirement to register for, pay and collect the Ontario retail sales tax particularly with respect to businesses located outside of the province. Weaknesses and issues associated with this new regime along with practical suggestions are discussed in detail. |
March 2005 |
Using the taxpayer bill of rights to your advantage: Discussion of the British Columbia and Ontario taxpayer bill of rights and suggestions as to how to take advantage of its provisions. |
February 2005 |
Temporary storage of goods with a province: provincial sales tax and GST implications of importing a good into a particular province for storage prior to shipment for use in another province. Discussion of the Chapman Bros. court decision. |
Date |
Feature Article |
Whats New |
December 2003 |
Currency processing services: discussion of CRA’s administrative position with respect to third party financial services |
ITC eligibility: whether purchaser is precluded from claiming ITCs where the supplier fraudulently does not remit the GST collected. Discussion of the Joseph Ribkoff Inc. v. The Queen decision. |
November 2003 |
Remission Orders and missed limitation periods: discussion of strategic issues in connection with recent decision of Will-Sher Construction Ltd. where taxpayer obtained remission order but had timing problems. |
Transfer of business by way of share purchase: strategies to minimize potential exposure and discussion of Gillis v. Schurman court decision.
Net worth assessments: strategies to defend against income tax and GST assessments. Discussion of Epel v. Her Majesty the Queen court decision. |
October 2003 |
De Facto Importer issue: discussion of draft legislation and implications for US exporters |
Transfer of Insurance business or medical practice: Discussion of GST trap and CRA’s administrative position. |
September 2003 |
Fairness applications: discussion of recent case of Brickenden v. The Queen where fairness application ran into problems |
Director’s Liability: strategies to reduce exposure in light of court decision in Groulx .v. The Queen.
Input tax credit eligibility: documentary issues which may preclude ITC recovery. |
August 2003 |
Unusual GST issues raised in connection with the construction of a building: discussion of CRA’s position |
Investigation issues: discussion of CRA’s administrative position with respect to distinction between ordinary audit and criminal investigation. Discussion of issues in connection with third party informant leads. |
July 2003 |
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What happens when official CRA correspondence is not received by taxpayer: discussion of procedural issues in connection with the case of Kovacevic v. The Queen. |
June 2003 |
Extensions of time for missed deadlines: discussion of the Ferrara v. The Queen court decision |
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May 2003 |
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E-Commerce: discussion of CRA’s latest administrative position with respect to advertising services provided by way of internet and provision of other products and services by way of internet. |
April 2003 |
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Director’s Liability: meeting the due diligence standard. Obligations upon an outside director where professional advisors did not detect the errors. Discussion of Armstrong v. The Queen. |
February 2003 |
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Director’s Liability: procedural strategies employed to negate assessments. Discussion of resignation issues raised in the case of Netupsky v. The Queen |
January 2003 |
E-commerce: discussion of CRA’s latest administrative position with respect to internet radio stations, provision of videos of the internet and sale of digitized artwork via the internet. |
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December 2002 |
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Exportation of fuel: discussion of rebates available in respect of fuel contained in the tank of a carrier in light of decision in Penner International Inc. |
October 2002 |
Voluntary disclosure program: commentary on recent changes to the program |
Director’s Liability: discussion of strategies adopted by the CRA and common errors made in challenging assessments. Discussion of court decision in Groulx v. The Queen |
September 2002 |
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ITC eligibility: Discussion of whether purchaser may claim ITCs where vendor provides invalid GST registration number in light of recent Alexander Nix Group court decision. |
August 2002 |
Reasonable expectation of profit test: application of REOP to section 169 (claiming of ITCs). Discussion of latest cases and CRA’s position |
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June 2002 |
Audit to net tax: discussion of issues being raised on audit and interpretation of section 296 |
Customs brokerage services: CRA’s administrative position with respect to manner in which GST applies to various services provided by brokers. Opportunities to reduce GST are discussed. |
May 2002 |
Value for duty and royalty payments: Discussion of Reebok decision with respect to the inclusion of royalty payments in value for duty calculation |
E-Commerce: Discussion of CRA’s administrative position with respect to characterization of internet supplies and impact upon place of supply determinations.
Sale of a parking space: discussion of CRA’s administrative position with respect to sale of space apart from sale of condo unit. |
April 2002 |
New partnership rules: 272.1 of the ETA |
E-Commerce: discussion of CRA’s latest administrative position with respect to web hosting service, internet advertising and sale of software |
September 2001 |
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Responsibilities of third party tax advisors: Discussion of CRA’s administrative position with respect to section 285.1 where third party takes no action to correct GST errors |
August 2001 |
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E-Commerce: discussion of CRA’s latest administrative position with respect to significance of server location and taxation of subscriptions for electronic data services. |
June 2001 |
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Transfer payments made between province and municipality: Discussion of the case of The City of Regina v. The Queen involving the taxation of transfer payments made from the province to a municipality. |
April 2001 |
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Sale of automobiles through intermediaries: Discussion of avoidance transaction in Ventes D'Autos Giordano Inc. case |
