Please note: This is an archive of older news items, originally posted in the ‘Tax Briefing’ section. Please note that tax legislation and case law is updated frequently. Older news items may not reflect current legislation.

Following the enactment of various anti-surplus stripping provisions, Edmonton tax consultant Perry Kiefer looks at the challenges to accessing corporate surplus by using Tuck-Under transactions. Read more Originally published in Business Vehicles.

Christopher Montes examines the common-law residence test and how it is applied to tax residents of more than one country. “Habitual Abode” Not Always Where the Heart Is. Read more Originally published by the Canadian …

Following the March 22, 2016 federal budget, here are links to our commentary on structures that multiply the small business deduction. The first article discusses the budget proposals as they apply to certain partnership structures, …

Jon D. Gilbert and H. Michael Dolson examine the policy issues around the accessing of corporate surplus and “surplus stripping”. Read more Originally presented at Canadian Tax Foundation Prairie Provinces Tax Conference 2014.

Impact of Producers, Marketers and Users of Fuel. Read More

K. John Fuller gives a summary of the recent Alberta tax rate changes and outlines their implications for tax revenue. Download PowerPoint

Gleaning principles from real estate trading cases is a difficult task because of the fact-specific nature of each case. Generally, real estate properties owned by a taxpayer that carries on a real estate development business …

Christopher J. Montes examines the anti-avoidance rules and provides analysis of some of the recent tax avoidance cases: Pièces Automobiles Lecavalier Inc. v. R.,5 Lehigh Cement Ltd. v. R.,6 McKesson Canada Corp. v. R.,7 Devon …

In Alberta, a partner can enter into a contract with a partnership of which the partner is a member. Read more Originally published in Tax for the Owner Manager.

Edmonton tax lawyer Mike Dolson explains the IRS’s cash-for-tips whistleblower program. Read more Originally published by the Canadian Tax Foundation.

Chad Brown examines basic tax planning issues including the deemed disposition under 70(5) of the Income Tax Act, the 164(6) Election, and the Pipeline Strategy. Read more First appeared in Law Matters, Vol. 37, No. …

Section 87 of the Act describes certain income tax consequences of an amalgamation that satisfies the conditions in subsection 87(1)–namely, a merger of taxable Canadian corporations into one corporate entity where all of the property …

Chris Montes examines the proposed amendments to the anti-avoidance rules contained in subsection 55(2) of the Income Tax Act, designed to prevent capital gains stripping. Read more

Anthony Strawson contributes to CBA/CPA Joint Committee submission on September 16, 2016 technical amendments. Read More

Derrick Hosanna examines the techniques available to taxpayers to main solicitor-client privilege over legal invoices when attempting to support the deduction of legal fees. Read more Originally published by the Canadian Tax Foundation.

Andrew Bateman looks at the tax implications of marriage breakdown and specifically the income tax considerations related to support payments, property division, and tax liability risks. Read more Originally published by the Canadian Tax Journal.

Summary of the new partnership anti-deferral rules: Continue Reading

Anthony Strawson and Andrew Bateman provide an update to the Society of Trust and Estate Practitioners on the taxation of small business and professional corporations. Download PowerPoint Presented to the Society of Trust and Estate …

Ken Skingle and Chad Conrad examine the companion Alberta GAAR decisions in Husky Energy Inc. v. Alberta and Canada Safeway Limited v. Alberta. The Court of Appeal upheld the 2011 decisions of the Alberta Court …

H. Michael Dolson provides analysis of the recent decisions in Garron and the adoption of the central management and control test for trust residence and its impact on interprovincial tax planning. Read more Originally published …

by Sarah Chiu Case Comment: R (Prudential plc and another) v. Special Commissioner of Income Tax and another (Institute of Chartered Accountants of England and Wales and others intervening), [2013] UKSC 1. Earlier this year, …

Anthony Strawson provides an update on the general anti-avoidance rule for the Canadian Petroleum Tax Society, including with respect to the relevance of subsequent legislative amendments on an abuse analysis. Download PowerPoint Presented at CPTS …

Timothy Kirby, Rick Barnay and Sean W. Hiebert examine the concept of loss trading that was perceived as abusive by the Canada Revenue Agency (CRA) and, ultimately, by the Department of Finance as evidenced by …