“Can a taxpayer deduct an amount he didn’t pay directly?.” In the case of Williams (2004 DTC 3549), the…

“A change of trustees could result in a change of control.” The CRA recently issued Technical Interpretation…

“Ownership by a spouse does not preclude CCA and related expenses if paid by the taxpayer.” A…

“There is a 90-day limit to disclose the taxpayer’s name.” The CRA recently clarified its policy on…

“Be aware of using U.S. LLC’s to hold shares in Canadian companies.” U.S. companies frequently consider carrying…

“Detailed records are necessary to calculate the cost base of stock option deferral shares.” A few years…

“EPSP’s do not work in all situations.” There have been a number of recent publications stating that…

“Stock option benefit can be used for ITC calculation.” The CRA has recently issued a bulletin accepting…

“The CRA lost their argument that country hotels are lodges.” A recent case looked at whether payments…

“CRA lost in its approach that any transactions that reduce taxes must be between non-arm’s length taxpayers.”…