Blue J Tax

Does the tax on split income (“TOSI”) apply to an item of income for Federal income tax purposes pursuant to s. 120.4 of the Income Tax Act?

What are the relief programs and credits available to individuals and businesses during the COVID-19 pandemic?

Find cases discussing whether the work performed by a taxpayer qualifies as scientific research and experimental development for the purposes of the Federal SR&ED Tax Incentive Program.

Do the operations of a non-resident enterprise constitute carrying on a business in Canada such that income from that business is taxable in Canada?

Is a taxable dividend subject to subsection 55(2) of the ITA?

Developed in collaboration with Felesky Flynn LLP.

Is a non-resident alien individual or foreign corporation engaged in a trade or business within the United States for federal taxation purposes?

Is a worker an employee or an independent contractor for tax purposes?

Are gains or losses on the sale of real estate treated on account of income or capital?

Does a United States resident have a “permanent establishment” in Canada pursuant to paragraph 1 or paragraph 5 of Article V of the Canada-US Tax Treaty?

Is an individual resident in Canada for tax purposes such that his or her worldwide income is taxable in Canada?

Are expenditures on tangible property (e.g., land, buildings, or machinery) currently deductible expenses or capital expenditures?

Are expenditures on intangible property (e.g., customer lists or intellectual property) currently deductible expenses or capital expenditures?

Are gains or losses from securities trading treated on account of income or capital?

Is a transaction subject to a federal or provincial general anti-avoidance rule?

Developed in collaboration with Blake, Cassels & Graydon LLP.

Under which class does an asset fall under pursuant to Schedule II of the Income Tax Regulations?

Is a misrepresentation attributable to neglect or carelessness such that the CRA may assess or reassess past the normal reassessment period under subparagraph 152(4)(a)(i) of the ITA or paragraph 298(4)(a) of the ETA?

Are benefits received as a shareholder taxable under subsection 15(1) of the ITA?

Are expenses related to work space in the home deductible from income for tax purposes?

Is the central management and control of a corporation in Canada such that the corporation will be considered resident in Canada for tax purposes?

Was a taxpayer grossly negligent with respect to a false statement or omission on a tax return such that the taxpayer is subject to penalties under subsection 163(2) of the ITA?

Can a director use the due diligence defence to avoid liability for a corporation’s failure to deduct, withhold, remit, or pay amounts as required by the ITA or the ETA?

Is an employee benefit received in connection with employment considered to be income for the purposes of the ITA?

Is rental income received by a taxpayer from real property income from business or income from property?

Is a wagering activity (e.g., a card game or lottery) a business?

Is a disposition of property by a taxpayer to a taxable Canadian corporation eligible for an election under section 85 of the ITA?

Is a disposition of property by a taxpayer to a taxable Canadian corporation eligible for an election under section 85 of the ITA?

Does a transaction including different elements consist of a single supply or multiple supplies under the Excise Tax Act?

Is an income expense deductible from income for income tax purposes?

Is the primary beneficiary of an expenditure the employer or the employee?

Does an intermediary service constitute "arranging for" a financial service under subsection 123(1) "financial service" (l) of the Excise Tax Act, such that it is an exempt or zero-rated supply for GST/HST purposes?

Find cases on issues relating to the structure of the taxpayer for the purposes of the Federal SR&ED Tax Incentive Program.

Find cases on issues relating to the type of expenditure for the purposes of the Federal SR&ED Tax Incentive Program.

Is an individual a U.S. resident alien for the purpose of federal income tax?

Is a non-resident alien individual or foreign corporation engaged in a trade or business within the United States for federal taxation purposes?

Find CRA Advance Rulings on the question of whether a proposed butterfly transaction meets the requirements of the ITA.

What is a foreign affiliate's Foreign Accrual Property Income (FAPI) in a given scenario, and what portion is taxable as current income to its affiliated Canadian resident taxpayer?

Find cases and materials related to the Principal Purpose Test (PPT).