The Atlantic Packaging v The Queen: When procedure trumps substance
When appealing a case in Tax Court, taxpayers should frame issues right from the audit stage to have a solid litigation backup.
Canadian tax integration of private company income
These tables provide an illustration of how the Canadian income tax integration system works. Integration is approximate.
Restrictive covenant and the share sale veto right
The Canada Federal Court of Appeals decision in Pangaea raises new considerations on the definition of restrictive covenants.