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Articles

Judicial Review, Redux (Canada)

By Thorsteinssons LLP

Read this blog entry by David Davieson regarding the Federal Court of Appeal decision in JP Morgan Canada Asset Management v. AG Canada.

Articles

Taxpayer Not Entitled to Challenge Arrears Interest in a Nil Assessment Situation (Canada)

By Thorsteinssons LLP

In the recent decision of Nottawasaga Inn. Ltd. v. R. (2014 DTC 1021), the Tax Court of Canada (“TCC”) held that it had no jurisdiction to hear an appeal from a reassessmentof arrears interest where there exists a nil assessment of taxes and the sole basis for the appeal is not the calculation of the interest itself but the computation of the underlying taxable income on which the interest was calculated.