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28 September 2017- 11:56pm Tax Court of Canada finds that there were no ITCs respecting services of criminal counsel which permitted an individual to resume a business Email this Content Operations at an individual’s swimming school were suspended as a result of charges brought against him respecting alleged misconduct with a 15-year old female instructor – and he incurred significant fees in obtaining an acquittal. ...

Ward, "The Common Reporting Standard Comes to Canada", Tax Management International Journal, 2017, p. 538 under s. 270(1) – reportable jurisdiction person and s. 271(1). ...

Summary of 6 October 2017 APFF Roundtable, Q.6 under Treaties – Art. 5. ...

Summary of 6 October 2017 APFF Roundtable, Q.7 under s. 54 – capital property. ...

. … [T]he CRA will not require Form T2091 to be completed…. Neal Armstrong. ...

Lola, 2013 SCC 5), it nonetheless “is not impossible for the annuitant to determine to create rights under a written separation agreement relating to the division of property with the annuitant’s common-law partner or former common-law partner” – and that “such an agreement could be concluded at the time of separation, whether or not a common-law union agreement providing for the rights of each in the event of the union's failure has been previously signed.” ...

. … CRA went on to acknowledge the six-year normal reassessment period under s. 152(4)(b.2), and referenced the exception thereto for neglect etc. ...

Summaries of 6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.13 under s. 18(5) – specified right and s. 15(2.16). ...

CRA indicated that the non-resident would not be considered to be carrying on business in Canada for GST/HST purposes given that “the only relevant factor present in Canada … is the place of delivery, which is insufficient to conclude that the non-resident is carrying on business in Canada.” ...

Summary of 9 May 2016 Internal T.I. 2016-0638461I7 under s. 9 – computation of profit. ...