Insights Header image
Insights Header image
Insights Header image

Windfalls in the Tax Court

2015 First published by the Canadian Tax Foundation in the Current Cases feature (2015) 63:1 Canadian Tax Journal 227-39 < 1 read

A former land developer in Henco Industries Limited v. The Queen successfully argued before the Tax Court that a $15.8 million payment from the Ontario government should be characterized as a non-taxable capital receipt and a separate payment of $650,000 from the Ontario government should be characterized as a non-taxable windfall.

Read more

Insights (5 Posts)View More

Featured Insight

British Columbia’s New Money Judgment Enforcement Act: An Overview

An overview of the new British Columbia Money Judgment Enforcement Act.

Read More
Oct 11, 2024
Featured Insight

Navigating the Grey (Part 2): Deciphering the Meaning of the term “Making” under Section 42 of the Canadian Patent Act.

The Federal Court of Canada provides further clarity on the meaning of the term "making" under Section 42 of the Patent Act.

Read More
Oct 10, 2024
Featured Insight

McMillan’s Annual Privacy, Data Protection and Cybersecurity Client Seminar

This program will provide an overview of recent significant decisions and regulatory guidance, along with discussions about the privacy implications of AI and how deceptive design patterns could be impacting your organization’s legal compliance.

Details
Thursday, October 24, 2024
Featured Insight

Risking More than Just a Bad Review: Employer Found Vicariously Liable for Acts of Employee in Providing Services

Are employers focused on claims of harassment or discrimination by employees against members of the public who are receiving services from the employer?

Read More
Oct 9, 2024