Tag: Taxpayer Representation & Litigation

Fines and Penalties

Section 67.6: “In computing income, no deduction shall be made in respect of any amount that is a fine or penalty (other than a…  Read more

The Three Steps of GAAR

Please see Vern Krishna’s latest article for the Taxnet Pro: Tax Disputes & Resolution Centre titled, “The Three Steps of GAAR” where he discusses the…  Read more