Monthly Archives: June 2020

Cameco: The Taxpayer Prevails in the Federal Court of Appeal and the Tax Court’s Decision is Sustained – But Conceivably Much More Than That

  Very shortly ago, the Federal Court of Appeal’s decision in The Queen v. Cameco Corporation (2020 FCA 112, delivered on June 26, 2020) was made public. By any measure in contemporary taxation (in Canada certainly, but for the transfer pricing world globally) the decisions of both the Tax Court of Canada and the Federal […]

When Free Stuff isn’t Actually Free — The Taxability of Free Products Provided to Social Media Influencers and Bloggers

  When we think of influencers or bloggers and the law, the first topic that comes to mind is often the industry’s clash with Competition Bureau Canada, or it’s American equivalent — the Federal Trade Commission. Late last year, Competition Bureau Canada released its new guidance on how influencers must display whether a business sponsored […]

Week in Review - June 26, 2020

  European Bloc Suggests Phased Approach to Global "Digital Tax" Negotiations: Following reports last week that the United States was withdrawing from international discussions regarding a potential "digital tax" deal,  European powers including the United Kingdom, France, Spain, and Italy have suggested a slower, "phased" approach to negotiations in a letter sent to US Secretary […]

Week in Review - June 19, 2020

  The United States Withdraws From Global Digital Tax Negotiations: This week in tax news was defined by the US government's decision to withdraw from multilateral international discussions regarding a potential "digital tax" deal, which could result in a wave of new taxes on US tech giants like Amazon, Alphabet Inc. (Google), and Facebook. US […]

The Tax Implications of Hiring Remote Employees from Outside of Canada

  A popular trend that advertising agencies, startups, and other organizations have adopted (especially with the rise of COVID-19) are remote employees. Software-as-a-service (“SaaS”) tools have made working remotely seamless — to the point that some businesses run 100% remotely with no physical location. Entrepreneurs and their fully remote offices commonly miss the legal implications […]