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Secured Creditors Can Appeal to Tax Court on Behalf of a Bankrupt
By Alison J. Gray The Tax Court of Canada recently confirmed in International Hi-Tech Industries Inc v The Queen, 2014 TCC 198, that in certain circumstances a secured creditor can commence or continue...
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GST/HST Closely Related Entities Election – New Filing Requirements
By John (Jay) A. Winters, Jesse I. Goldman and Douglas Chen If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the...
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GST/HST Joint-Venture Elections and Nominee Corporations
By John (Jay) A. Winters and Douglas Chen Joint-ventures (JVs) with nominee corporations or bare trustees that have been elected to account for the GST/HST of the JV should be aware of the period of...
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Rescission: Another Remedy to Address Unintended Tax Consequences
By Alison J. Gray While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases. The...
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