Confusion between two corporations with designating numbers is not sufficient to justify the forced intervention of one of them when the fault would only be attributable to the other. La confusion entre deux sociétés à dénomination numérique ne suffit...
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Le seul fait de demander qu’une facture soit rédigée au nom personnel d’un administrateur ne fait pas en sorte que le contrat n’est pas réellement intervenu avec la société.The sole fact that an invoice be requested to be made...
The execution of the work by the sole director and shareholder of the corporation does not necessarily carry his personal liability.L’exécution des travaux par l’actionnaire et administrateur unique de la société n’entraîne pas nécessairement sa responsabilité personnelle.Lemay c. Plomberie...
Yesterday, the federal government announced the implementation of various measures applied to families with children under 18 years. One such measure is the introduction of a tax credit for income splitting between spouses. This credit will allow spouses with...
Tax Tips Did you know? There are lots of benefits, credits, and deductions to help families with their expenses throughout the year and reduce the amount they owe at tax time. The following tips may help you or your...
Keith Abrahams v. Her Majesty the Queen Neutral Citation: 2013 TCC 391 Tax Court of Canada Date: December 6, 2013 Docket No. 2012-3500(IT)I Ordained pastor ministering to congregation entitled to clergy residence deduction — Income Tax Act, RSC 1985,...
Donation to a U.S. Charity The CRA was asked whether a Canadian resident corporation would receive the same tax relief in Canada for a charitable donation made to a U.S. charity as it would have received had it donated...
PUNITIVE DAMAGES AGAINST REVENU QUÉBEC On October 23, 2013, an unprecedented judgment of the Cour superiéure du Québec (QCCS) in Groupe Enico (2013 QCCS 5189) granted some $4 million in damages to two taxpayers that under- went an abusive...
2011 DTC 1088 Nadyne Brochu (Appellant) v. Her Majesty the Queen (Respondent) Nadyne Brochu (Appellant) v. Her Majesty the Queen (Respondent) 2011 DTC 1088 Neutral Citation: 2011 CCI 75 Tax Court of Canada Date: February 10, 2011 Court File...
The acts of the sole director and shareholder lead to the lifting of the corporate veilLes agissements de l’administrateur et actionnaire unique permettent de soulever le voile corporatifThéorêt c. Groupe D3 inc., 2013 QCCQ 14626