Lawyer / Barrister / Solicitor
The Trade Law Division’s 25th Anniversary – Canada’s Public Service Excellence
Source: Trade Law Link: The Trade Law Division’s 25th Anniversary – Canada’s Public Service Excellence Both Gord LaFortune and Michael Woods had an opportunity to celebrate their trade law roots with over 150 old colleagues and a new generation trade lawyers as the Government of Canada’s Trade Law Davison celebrates its 25th anniversary on
Read moreTax Court Rules that VISA’s Services are Subject to GST/HST
Source: Thor Tax Link: Tax Court Rules that VISA’s Services are Subject to GST/HST The Tax Court of Canada last week released a landmark decision on the GST/HST status of certain commonplace transaction processing services, namely VISA’s payment platform offering to financial institutions. In Canadian Imperial Bank of Commerce v Her Majesty the
Read moreI’d Cut Down Every Law in England… !
Source: Trade Law Link: I’d Cut Down Every Law in England… ! It is almost that time of the year of for newly minted law graduates. There are days when I reflect on the growth of the rule of law in the international context and its importance for order and justice in the world. This included international trade law. But as we know the rule o
Read moreI’d Cut Down Every Law in England… !
Source: Trade Law Link: I’d Cut Down Every Law in England… ! It is almost that time of the year of for newly minted law graduates. There are days when I reflect on the growth of the rule of law in the international context and its importance for order and justice in the world. This included international trade law. But as we know the rule o
Read moreSteel, Aluminum, and the WTO’s Pandora’s Box – Part III
Source: Trade Law Link: Steel, Aluminum, and the WTO’s Pandora’s Box – Part III On May 31, 2018 the U.S. Secretary of Commerce, Wilbur Ross announced that the section 232 tariff on steel and the 10% tariff on aluminum would go into effect June 1st with respect to imports from Canada, the EU, and Mexico. All three had been give exceptions foll
Read moreSteel, Aluminum, and the WTO’s Pandora’s Box – Part III
Source: Trade Law Link: Steel, Aluminum, and the WTO’s Pandora’s Box – Part III On May 31, 2018 the U.S. Secretary of Commerce, Wilbur Ross announced that the section 232 tariff on steel and the 10% tariff on aluminum would go into effect June 1st with respect to imports from Canada, the EU, and Mexico. All three had been give exceptions foll
Read moreFundamentals of Canadian Income Tax, Volume 2: Corporate Tax
Source: Tax Law Link: Fundamentals of Canadian Income Tax, Volume 2: Corporate Tax Fundamentals of Canadian Income Tax, Volume 2: Corporate Tax Fresh off the press! Volume 2 of Fundamentals of Canadian Income Tax by Vern Krishna has now been published. This volume introduces students to the income tax implications of corporate, commercial, and
Read moreBC’s Unclear Speculation Tax is Creating Legal Concerns for Unintended Targets
Source: Thor Tax Link: BC’s Unclear Speculation Tax is Creating Legal Concerns for Unintended Targets A few months ago, BC announced a new “speculation tax” that will apply to certain residential properties in the province. The tax is intended to capture foreign and domestic speculators, “satellite families” who live in BC but pay little
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Taxation of cryptocurrency transactions
Source: Tax Law Link: Taxation of cryptocurrency transactions Taxation of Cryptocurrency Transactions With all the excitement concerning the price of cryptocurrencies, individuals and businesses have glossed over the fact that every cryptocurrency transaction is a taxable event that also has revenue implications. Vern Krishna explains an importan
Read moreFederal Court of Appeal Rules on GAAR Again
Source: Thor Tax Link: Federal Court of Appeal Rules on GAAR Again In Fiducie financière Satoma c. Canada, 2018 CAF 74, the Federal Court of Appeal ruled on the General Anti-Avoidance Rule (the “GAAR”) again this year (see our previous Alert re: Oxford Properties). In upholding the Tax Court of Canada,…
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