Anderson v Benson Trithardt Noren LLP, 2016 SKCA 120, aff'd 2017 SCC CanLii 8568

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Summary Under

drop-down documents could not be declared retroactive to the previously-agreed effective date, as this would undercut the Tax Court

The taxpayer’s accountants met with him on October 6, 2011, when it was agreed that he would transfer personally-owned land and equipment on s....

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Summary Under

transaction documents not declared effective to date transaction agreed to in principle

When CRA gave notice in 2013 of a proposed audit, the taxpayer’s accounting firm realized that it had failed to instruct the taxpayer’s...

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