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Changes to a Tax Practitioner’s Everyday Practice

This presentation focuses on recent tax law cases of general interest in an attempt to identify matters affecting the day to day practice of a tax practitioner. The cases are:

  • The Gariepy case clearly extends the law in recognizing an unsigned written resignation by a director as being effective;

  • The impact of Beneficial v. Legal ownership was explored fully in the 568864 B.C. Ltd. decision;

  • The Torres decision contains a thorough review of the principles applicable to gross negligence penalties;

  • The Szymczyk case explores the “secret” world of CRA administrative practice and whether (and when) CRA can “change its’ mind”;

  • The Redhead decision provides solid guidance on the types of documents and information that CRA can request from a tax practitioner;

  • Two cases which update the law on Rectification.

For full details about the cases, please see the presentation. If you have further questions, contact Keith Trussler directly.