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Frank v Canada (AG) 2019 SCC 1: January 10, 2019 Voting rights of citizens living abroad for over 5 years Nevsun Resources Ltd v Araya: 2020 SCC 5: February 28, 2020 Liability arising from breaches of customary international law: Reference re Greenhouse Gas Pollution Pricing Act: 2021 SCC 11: March 25, 2021 Constitutionality of federal carbon ...
In the Tax Court of Canada, the onus is generally on the taxpayer to prove its case on a balance of probabilities, except in respect of civil penalties where the Canada Revenue Agency carries the burden of proof. Generally, the Minister of National Revenue is represented by specialized tax litigation counsel from the Department of Justice.
Whether bank liable to make payments to tax debtor when receiving cheques payable to tax debtor for deposit in account held jointly by tax debtor and third party Canada (AG) v PHS Community Services Society [2011] 3 S.C.R. 144, 2011 SCC 44 September 30, 2011 Safe injection site, constitutional law, section 7 of the Charter
The question whether it is a direct or indirect tax cannot depend on those special events which may vary in particular cases; but the best general rule is to look to the time of payment; and if at the time the ultimate incidence is uncertain, then, as it appears to their Lordships, it cannot, in this view, be called direct taxation within the ...
Here are 2022's top legal cases in business. December 28, 2022 at 1:55 PM ... hybrid semi-truck technology. Milton’s jury returned guilty verdicts on three counts of criminal fraud, finding he ...
The case dated back to July 2002, when a company used a tax planning structure that resulted in the company avoiding paying $1,175,249 of tax on the "taxable capital gain that would otherwise have been taxed in B.C." [34] At that time, there was a capital gains tax in British Columbia on the sale of shares.
The Supreme Court of Canada is the court of last resort and final appeal in Canada. Cases successfully appealed to the Court are generally of national importance. Once a case is decided, the Court publishes written reasons for the decision, that consist of one or more opinions from any number of the nine justices.
Year over year, prices for gasoline rose 3.5% in December compared with a 0.5% decline in November, mainly due to a base-year effect as prices declined heavily in December 2023, Statscan said ...