By: Selena Ing, Associate and Boris Stanislav, Associate, Farber Tax Law
In the 2019 Federal Court decision of Canada (National Revenue) v. Roofmart Ontario Inc., the Minister of National Revenue (the “Minister”) brought an application to compel Roofmart Ontario Inc. (“Roofmart”) to provide information and documents related to certain unnamed persons (the “Requirement”).
By Felix Wu, Associate and Milosz Zak, Associate, Farber Tax Law
In the recent Federal Court of Appeal decision of Guy Laliberté v Her Majesty the Queen, 2020 FCA 97, the lines between the proper allocation of personal benefits versus properly incurred business expenses was again drawn clear in a the case whose, the fundamental principles has implications for many Canadians.
By Selena Ing, Associate and Boris Stainslav, Associate, Farber Tax Law
In the recent Federal Court decision of Iris Technologies Inc. v. Minister of National Revenue. Iris Technologies Inc. sought a refund of $62.3 million remitted to the Minister of National Revenue (the “Minister”) pursuant to the Excise Tax Act (the “ETA”) for the periods between September 1, 2019 to February 29, 2020.