Court Jurisdictions & CRA Rulings of Interest | September 2016

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Please join David M. Piccolo & Vitaly Timokhov for our next installment:

In this webinar, David & Vitaly will discuss:

• The fine jurisdictional line between the Tax Court of Canada and the Federal Court
• Review of Recent CRA Administrative Positions & Rulings of Interest

The presentation focuses on the split in jurisdictions between the Tax Court of Canada and the Federal Court, appeals under the Income Tax Act, the differences between informal and general procedure, applications for an extension of time, stays, injunctions, writs of mandamus, declaratory relief, and others.

In addition the presentation also focuses on CRA rulings of interest which touch on the attribution of safe income, the foreign tax deduction, the professional corporation and small business deduction proposed amendments to the Income Tax Act, return of capital, the benefits and drawback surrounding CCPCs, and the offshore tax informant program.