Misrepresentation Defines the Limit of Reassessing Beyond the Limitation Period: Inwest Investments Ltd. v. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.
INTRODUCTION
Inwest Investments Ltd.51 came before the BC Supreme Court by way of a summary trial application and is one of several recent examples of bad judgment on the part of the CRA in litigating a reassessment with faint hope of success. The court found that the statutory limitation period applied to bar the CRA from reassessing the taxpayer.
Insights (5 Posts)View More
Automotive Webinar Series | Part III: Where Rubber Meets the Road: Automotive Litigation Update
At this session, our panel of experts will provide a panoramic view of the evolution of automotive class actions across Canada, a review of best practices for managing disputes with distributors and franchisees, and
insights into litigation and disclosure obligations arising from automotive industry labour issues.
Automotive Webinar Series | Part II: Looking towards the Future: Automotive Legislation Updates
Our panel of professionals will highlight important changes impacting the automotive industry in Canada’s ever-evolving regulatory landscape including updates to cross-border sales legislation, advertising obligations arising from drip pricing provisions under the Competition Act and understanding Transport Canada's lates enforcement tool: administrative monetary penalties.
Nothing Casual about it: Hotel Faces Employees’ Class Action over Employment Benefit Changes
Hotel faces employees' class action over employment benefit changes.
“Mend your speech a little, lest it may mar your fortunes”: Are Employee Defamation Cases A Fool’s Errand?
This bulletin discusses the recent decision in Williams v. Vac Developments Limited regarding gag defamation proceedings commenced by employers.
Overholding in Commercial Leasing
The concept of overholding is often misunderstood and deserves more attention in commercial leases, given the significant consequences for landlords and tenants.
Get updates delivered right to your inbox. You can unsubscribe at any time.