ARTICLES

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specializing in tax issues. Please contact us with your tax issue.

gift planning

Beyond the Grave: Balancing Confidence and Flexibility in Gift Planning

By Adam / July 26, 2017 / Comments Off on Beyond the Grave: Balancing Confidence and Flexibility in Gift Planning

Balancing Confidence and Flexibility in Gift Planning By:  Adam Aptowitzer One of the unstated pillars of gift planning is to find ways of assuring a donor that his/her wishes will be carried out after death.  Unfortunately, this can be a double-edged sword. While it may help convince a donor to give now the future needs…

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accountant

Start the Clock – New Case on Suing Tax Advisors

By Adam / May 21, 2017 / Comments Off on Start the Clock – New Case on Suing Tax Advisors

By: Adam Aptowitzer It is no secret that over the past few years there have been a number of circumstances which have led to lawsuits against tax lawyers and accountants. These have primarily been related to the proliferation of tax shelters but, as always, there are the usual negligence claims resulting from more typical work.…

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smoke - tax shelter fallout

Seduction, Money and Tax New Court Decision: Sensible but Unsettling

By Adam / January 18, 2016 / Comments Off on Seduction, Money and Tax New Court Decision: Sensible but Unsettling

In the still smoldering wreckage of the charitable donation tax shelters a new case has surfaced, which dealt with the involvement of some of the planners. Interestingly the case does not attack the individuals for their role as planners but rather for their own participation in an individualized version of the tax shelter they later…

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Guindon, Supreme Court

Supreme Court Rules Against Director of a Charity

By Adam / August 28, 2015 / Comments Off on Supreme Court Rules Against Director of a Charity

By:  Adam Aptowitzer As Counsel for Ms. Guindon in her case with the Minister of National Revenue we have kept our readers abreast of developments as the appeal wended its way to the Supreme Court of Canada. On July 31st, 2015 the Supreme Court issued its ruling in the matter thus ending the appeal for…

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charter protection

Charter Protection Cannot be Taken for Granted

By Adam / June 19, 2015 / Comments Off on Charter Protection Cannot be Taken for Granted

By: Adam Aptowitzer It is almost trite to say that the Canada Revenue Agency is dedicated to the administration of the income tax system in this country. There are exceptions to this, of course, the most obvious being the regulation of charities. However, a recent amendment to the Income Tax Act giving the CRA new…

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Canadian, Taxpayer, Great Canadian Tax Dodge

An Oscar Worthy Performance

By Adam / March 20, 2015 / Comments Off on An Oscar Worthy Performance

By: Adam Aptowitzer Readers will likely agree that the study and practice of taxation can be both interesting and, at least at times, exciting. It is therefore surprising that there are not more movies featuring tax lawyers and accountants. One would imagine these movies would show a tax litigator with a well-muscled calculator finger fighting…

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Tax Litigation and the Veil of Secrecy

By Adam / February 6, 2015 / Comments Off on Tax Litigation and the Veil of Secrecy

There are many lawyers in the country who chafe at the name appropriated by the Department of Justice given the Orwellian connotation that it has a monopoly on its dispensation.  In reality, the DoJ is the law firm for the federal government and thus acts as other law firms, providing advice to all government departments.…

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estate litigation costs

Considering Costs in Estate Litigation

By Adam / July 15, 2014 / Comments Off on Considering Costs in Estate Litigation

A recent judgment from the Ontario Court of Appeal provides a good reminder to factor in the risk of paying costs before deciding whether to litigate a matter. In Sawdon Estate v Watch Tower Bible and Tract Society of Canada et al.[1], the court awarded a type of ‘blended’ costs that are outside the usual…

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Fighting Back

By Adam / June 27, 2014 / Comments Off on Fighting Back

By: Adam Aptowitzer One does not need to be a tax lawyer to be familiar with stories of CRA officials using their office and abusing their power to cause problems for their fellow citizens.  Obviously, the vast majority of CRA representatives act in a professional manner but a small number of miscreants can cause such…

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Bolting the Barn Door After It’s Burned to the Ground

By Adam / May 30, 2014 / Comments Off on Bolting the Barn Door After It’s Burned to the Ground

By:  Adam Aptowitzer In a report entitled “Donor Beware”[1] the Tax Ombudsman opined on the CRA’s administrative responsibilities regarding charitable donation tax shelters. Perhaps the most surprising thing about the report is that it is dated March 19th, 2014 after years of legislative implementation of tools for the CRA to crack down on tax shelter…

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