David Chodikoff comments on application of provision in U.S.-Canada tax treaty in The Athletic
The Athletic, "‘Anywhere but Canada’: How a tax ruling could hobble pro teams north of the border"
David Chodikoff features in an article from The Athletic on how professional athletes are taxed in Canada and the interpretation of a provision in the U.S.-Canada tax treaty that would allow them to pay a lower tax rate on an […]
Prix de transfert 2023 – Canada : Droit et pratique et Tendances et développements
Chambers Global Practice Guides: Transfer Pricing
David Chodikoff, Andrew Etcovitch, Carolyn Inglis, Daniel Kiselbach, Shashi Malik, Victoria Rodrigues et Marie-Hélène Tremblay ont contribué à l’édition 2023 de l’un des guides de pratique mondiaux publiés par Chambers, soit le guide sur le prix de transfert (Transfer Pricing). Les […]
David Chodikoff and Justin Ng publish article on Canadian civil tax disputes in IBA Business Law International publication
IBA Business Law International
An article by David Chodikoff and Justin Ng on « Canadian Civil Tax Disputes: Taxpayer Opportunities to Resolve Tax Issues » is featured in the IBA Business Law International publication. Published by the IBA’s Legal Practice Division, Business Law International is circulated […]
To delay or not? Extensions by the CRA and the Tax Court of Canada
CRA has published its position on collections, audit, objections and appeals in light of the COVID-19 pandemic. Most noteworthy, CRA’s stated positions are the following: « Collections activities on new debts will be suspended until further notice, and flexible payment arrangements […]
Le privilège des communications entre client et avocat : d’une importance tout simplement cruciale!
Décisions de la Cour suprême du Canada Le vendredi 3 juin 2016, la Cour suprême du Canada (la « CSC ») a publié deux décisions importantes [Canada (Procureur général) c. Chambre des notaires du Québec et Barreau du Québec, 2016 CSC 20 (« Chambre des notaires »); et […]
Analyse du budget fédéral
Analyse du budget fédéral
The Right to Remain Silent: Does it Exist in Civil Tax Audits?
Civil Tax Audits vs.Criminal Tax Investigations In 2002, the Supreme Court of Canada (“S.C.C.”) rendered its decision in the leading case of R. v. Jarvis (2002 SCC 73, [2002] 3 S.C.R. 757 [Jarvis]), in which it drew a distinction between civil […]
