


Windfalls in the Tax Court
Windfalls in the Tax Court
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.
Insights (5 Posts)
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Budget 2023: An Expanded General Anti-Avoidance Rule is on the Horizon
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Budget 2023: Alternative Minimum Tax
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Budget 2023: Proposed GST/HST Amendments Affect the Scope of Financial Services
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