Home » 2009 » January (Page 2)

Megacities, Wal-Mart, and the GST - A Sample of the SCC's January Dozen

I have fond memories of Reader's Digest Select Editions. These hardcover anthologies contained condensed versions of four or five bestselling fiction novels. In this spirit I will depart for the usual TheCourt.ca template of commenting on a single case and instead consider a sample of twelve hearings the SCC has scheduled for January. Her Majesty […]

Use of Income Tax Act’s General Anti-Avoidance Rule No Clearer after Lipson

Yesterday, the SCC released their first decision of the new year – a decision which may have broad implications on the tax planning of many Canadians. The case, Lipson v Canada, 2009 SCC 1, deals with the legality of a set of transactions which culminated in the deduction of mortgage loan interest payments for personal […]

The Pros and Cons of Bypassing Justice Cromwell's Parliamentary Review

A new year often brings about resolutions. In general, such resolutions are often optimistic promises to eat well, exercise more or take up a hobby. Prime Minister Stephen Harper's new year resolutions could include finishing his book about the history of hockey, wearing more sweaters or perhaps using the parliamentary review process he created for […]