Tax Court

by Michelle Kosarnia

The Hidden Costs of Litigation: Lessons from Watts v The King

It may be well-known that litigation can be an expensive venture, but the nuances of how costs can impact a case are often overlooked. The recent deci...

by Michelle Kosarnia

The Federal Court of Appeal Overturns GAAR Assessment in 3295940 Canada Inc. v. The King, 2024 FCA 42

In the notable decision of 3295940 Canada Inc v The King, the Federal Court of Appeal (“FCA”) recently overturned a General Anti-Avoidance Rule (...

by Matthew Pollock

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 Jason Rosen

Tax Court of Canada: A Guide for Taxpayers

When it comes to tax matters in Canada, the Tax Court of Canada plays a pivotal role. For taxpayers in Canada, understanding how this court operates a...

by Jason Rosen

Tax Court of Canada Cautions Against Representation by Non-Lawyers

On August 6, 2020, the Tax Court of Canada (“TCC”) disposed of a motion by the National Benefit Authority Corporation (“NBA”), requesting, amo...