Equity Cannot Relieve Tax Mistakes
Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté...
Author: Tiffany Wang
Free Pass Faux Pas: The Charter Still Applies to Extraterritorial Activities
Introduction In R v McGregor, 2023 SCC 4 [McGregor], the Supreme Court of Canada (“SCC”) dismissed an appeal from the Court Martial Appeal Court of Canada. This case involves the...
Transfers at Undervalue Versus Corporate Attribution
Introduction The Supreme Court of Canada (“SCC”) granted leave to John Aquino, 2304299 Ontario Inc., Marco Caruso, Giuseppe Anastasio a.k.a. Joe Ana and Lucia Coccia a.k.a. Lucia Canderle (“John Aquino...
The Taxation Trio: Fair Market Value, Statutory Interpretation, and Employee Stock Options
Introduction: In Des Groseillers v Quebec (Agence du revenu), 2022 SCC 42, the Supreme Court of Canada (“SCC”) unanimously confirmed the Quebec Court of Appeal’s also-unanimous holding in Agence du revenu du Québec...
