by Rafia Javaid
Federal Court of Appeal Ruling in Glencore Canada Corporation v R – Implications for M&A Transactions
Background The Federal Court of Appeal (FCA) recently issued a pivotal ruling in Glencore Canada Corporation v R, sparking widespread discussion withi...
by Rafia Javaid
Marine Atlantic v. The King – An Overview
In Marine Atlantic v the King (2023 TCC 95) the issue before the Court was the Appellant’s entitlement to input tax credits (ITCs) in respect of pro...
by Rafia Javaid
Strengthening the Intergenerational Business Transfer Framework
The Intergenerational Business Transfer (“IBT”) regulations came into effect on June 29, 2021, through Bill C-208. Before this, when paren...
by Rafia Javaid
The Investment Tax Credit for Carbon Capture, Utilization, and Storage (CCUS)
The global concern over rising Carbon dioxide (CO 2 ) emissions and their significant contribution to climate change has prompted governments, industr...
by Rafia Javaid
Real Estate Assignment Sales – New Tax Rules
The Federal Budget for 2022 has made amendments to Part IX of the Excise Tax Act (“ETA”). Effective May 7, 2022, all assignment sales in respect o...
by Rafia Javaid