This blogpost originally appeared on rbrt.ca. In Medtronic v. Commissioner, T.C. Memo. 2016-112, available here, the Court summarizes the main issues as follow: "(1) whether income related to intercompany licenses for the intangible property required to manufacture medical device pulse generators...
En savoir plusThis blogpost originally appeared on rbrt.ca. This tax case pertains to the deductibility of interest paid for the alleged purpose of earning income from a business or property, that is paragraph 20(1)(c) of the Canadian Income Tax Act as it...
En savoir plusThis blogpost originally appeared on rbrt.ca. In Guidant LLC (P) v. Commissionner (R) 146 T.C. No. 5: "P assert that R’s adjustments are arbitrary, capricious, and unreasonable as a matter of law because (1) R did not determine the “true separate taxable income” of...
En savoir plusThis blogpost originally appeared on rbrt.ca. This is an appeal from Marzen Artistic Aluminum Ltd. v. The Queen, 2014 TCC 194. In Marzen Artistic Aluminum Ltd. v. Canada 2016 FCA 34, the FCA wrote: "[31] This appeal raises the following issues: i.Whether the...
En savoir plusThis blogpost originally appeared on rbrt.ca. In AgraCity Ltd v. Canada, 2015 FCA 288, available at CanLII.org: "[1] The main issue in this appeal is whether the Crown can have inconsistent pleadings in relation to appeals filed in the Tax Court...
En savoir plusThis blogpost originally appeared on rbrt.ca. We all remember these two recent decisions of the EU: Commission decides selective tax advantages for Fiat in Luxembourg and Starbucks in the Netherlands are illegal under EU state aid rules. Both EU decisions are...
En savoir plusThis blogpost originally appeared on rbrt.ca. In Bank of N.Y. Mellon v. Commʹr; Am. Intʹl Grp., Inc. v. United States: "Appeals and cross‐appeal heard in tandem from a judgment of the United States Tax Court (Kroupa, J.) and an opinion and...
En savoir plusThis blogpost originally appeared on rbrt.ca. Cette jurisprudence sur la liberté d’établissement dans l'Union européenne est aussi disponible en français ici. In the case C-386/14, the Court of Justice of the European Union takes position on a request "made in proceedings...
En savoir plusThis blogpost originally appeared on rbrt.ca. Canada (National Revenue) v. BP Canada Energy Company 2015 FC 714 provides an interesting glimpse into the upcoming tax audit world. Contrary to popular beliefs, this decision does not indicate that working papers should nowadays be...
En savoir plusThis blogpost originally appeared on rbrt.ca. As reported by Julius Melnitzer (Financial Post): "Documents filed by McKesson Canada Corp. with the U.S. Securities and Exchange Commission last month reveal that the company saved some $12 million in settling its high-profile...
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