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Category: Tax
On October 2, 2012 the Tax Court of Canada released its decision in Guindon v. R., 2012 TCC 287 (“Guindon”).
This decision has dramatic implications for any Canadians who
Family farms have historically received favourable tax treatment under several different taxing statutes. For policy reasons, legislators have sought to facilitate transfers of the family farm amongst family members. One
On November 13, 2012, Canada Revenue Agency announced new disclosure obligations for developers and builders which require particular information and statements to be included in purchase and sale agreements and
On August 1, 2012 the Supreme Court of Canada released its decision in Canada v. Craig, 2012 SCC 43 (“Craig”).
It’s good news for farmers, especially those farmers that
The Board of Directors of a company are responsible for making decisions for the company. The directors manage or supervise the management of the business and affairs of the company.
The
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