
The Burden of Proof in Tax Matters: Insights from the Tax Court Ruling
The recent Tax Court of Canada decision of Robillard v The King, 2024 TCC 90 (“Robillard”) highlights the critical role of the burden of proof in ...
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...
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 (...
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...
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...

