Blog posts from HKL Tax Law:
- January 21, 2024 – Can Break Fees “Reasonably Be Considered” to Have Been Received as an Inducement?
- September 3, 2023 – Les demandes faites dans le cadre du Programme des divulgations volontaires sont une course contre le temps
- July 26, 2023 – Shopify: Expect Tighter Enforcement Going Forward
- January 7, 2023 – Les méthodes indirectes de vérification dont disposent l’ARC et Revenu Québec
- November 9, 2022 – Input Tax Credits: “Supporting Documentation” Need Not Always Be Issued or Signed by the Supplier
- September 15, 2022 – Directors Have to Show Real “Concern” About a Corporation’s Tax Obligations
- June 14, 2022 – Trust Prevented from Going Back on Its CCA Filing
- May 31, 2022 – There Must Be an Intention to Profit for a Business to Exist
- April 24, 2022 – Executor Left with Hefty Tax Bill
- March 17, 2022 – Taxpayer “Ought to Have Known” About the Shareholder Benefits
- February 15, 2022 – Wilful Blindness to Bad Tax Advice
- January 5, 2022 – Lending Activity Did Not Possess the Positive Indicia of a “Business”
- November 22, 2021 – Don’t Count on a Remission Order
- October 11, 2021 – Question de raisonnabilité
- August 22, 2021 – The Evolution of Control: De Jure, De Facto, and Now “Actual” Control (Under GAAR)
- June 27, 2021 – Taxpayers Have the Burden to Demonstrate That a Tax Assessment Is Incorrect by Precise and Probable Proof
- April 18, 2021 – SR&ED, a Tale of Two Cases
- March 28, 2021 – La France peut demander à l’ARC de recueillir des renseignements et documents de fiducies canadiennes malgré l’absence de nexus
- February 22, 2021 – The CRA Is Targeting Cryptocurrencies
- January 27, 2021 – Shareholder Benefits Can Lead to Double Taxation
- January 3, 2021 – Swap Transactions and TFSAs
- December 12, 2020 – Transfert de la maison familiale, le divorce n’a pas sauvé madame du fisc
- November 22, 2020 – Les administrateurs d’une société doivent payer la TPS et la TVQ si celle-ci omet de le faire
- November 14, 2020 – Relying on What Others Do Can Be Very Costly
- October 23, 2020 – GST/HST Rebate Application Filed Too Late
- October 22, 2020 – Monetary Awards Are Characterized Based on What They Are Intended to Replace
