Author: Rafia Javaid

by Rafia Javaid

3792391 Canada Inc. v The King

Failure to Withhold and Remit Taxes for Non – Resident Landlords: 3792391 Canada Inc. v The King In the case of 792391 Canada Inc. v The King (2023 ...

by Rafia Javaid

New CRA Powers in the 2024 Federal Budget: “Notices of Non-Compliance”

Budget 2024 proposes several amendments to the information gathering provisions of the Income Tax Act (“ITA”), notably “Notices of Non-Compl...

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

Canada vs. Collins Family Trust – An Overview

The Supreme Court of Canada released its decision in Canada (Attorney General) v Collins Family Trust (Collins) on June 17, 2022. The Court held that...