BenchPress – Vol 40-6

1. CRA loses out to Solicitor-Client Privilege The Canada Revenue Agency (CRA) sent a lawyer a request to produce documents about his personal finances and also his current accounts receivable. The lawyer provided some material but refused to produce his current accounts, claiming that to do so would violate solicitor-client privilege, since it would reveal […]

Authors:

Teresa Mitchell
Teresa Mitchell

Teresa Mitchell is the Editor and Legal Writer for LawNow Magazine at the Centre for Public Legal Education Alberta. www.cplea.ca

 

Married vs. Common Law – What’s the Difference Anyway?

Introduction Most individuals who have recently wed realize this will change their income tax status, but common law couples often fail to realize they may also be considered married by the Tax Man. Many are surprised to learn that a different set of rules applies the next time they file their income tax returns. Ultimately, […]

Authors:

Brad Taylor

Brad Taylor, CA, TEP, is a manager in the taxation department of Kingston Ross Pasnak LLP in Edmonton, Alberta.

 

A helpful Guidance on Ineligible Individuals, but questions remain

Andrew Coyne recently drew much attention when he mused in the National Post about the merit of abolishing the charitable tax credit so registered charities could have free rein to engage in political activities. However, the credit is arguably at far greater risk from the abusive tax shelters that have been seen over the last […]

Authors:

Peter Broder

Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.

 

Is Good Luck Taxable?

Easy Money There seem to be plenty of opportunities to win – big and small – in our lives, from lotteries to radio contests to a friendly wager with a friend.  Whether it’s $10 on who wins the golf game, or $10 million from the lottery, does the tax man share in our good fortune? […]

Authors:

Hugh Neilson
Hugh Neilson

Hugh Neilson, FCPA, FCA, TEP, is an independent contractor with Kingston Ross Pasnak LLP, and a member of the Video Tax News editorial board in Edmonton, Alberta.

 

Judging Guidance

It is trite law that guidance about registered charities issued by the Canada Revenue Agency (CRA), through its Charities Directorate, does not have the force of legislation or regulations. Courts can reject or ignore it when determining the permissibility or impermissibility of an organization’s conduct and the consequences flowing from that conduct. The Income Tax […]

Authors:

Peter Broder

Peter Broder is Policy Analyst and General Counsel at The Muttart Foundation in Edmonton, Alberta. The views expressed do not necessarily reflect those of the Foundation.

 


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