The use of 10 offshore tax havens by Canadian firms and individuals rose to $170 billion last year
Data exposing cases of potential tax evasion and aggressive tax avoidance obtained from other government
Surplus stripping, income splitting and complex tax planning are not prohibited by the Income Tax Act
Ontario Court of Appeal says allegations against Cassels Brock should go to trial
A cluster of recent judgments sheds light on developments in tax planning using trusts and private corporations
Recent, similar challenges by the CRA lead to mixed results
Withholding regime now set to begin in 2014
Proposals could have significant impact on trust and estate practitioners and their clients
Transactions that bear two of three “hallmarks” will have to be reported under new regime
Tax agency keeps up the pressure