Tax Court of Canada Rules that B.C. Business Owner Who Faced "Blatant" Racism and Sexism Not Liable for $100,000 in Taxes Owed: The Tax Court of Canada ruled last week that B.C. business owner Karla Penate is not liable for over $100,000 in outstanding taxes from her Vancouver-are roofing business, Delphina Enterprises Ltd, due […]
Monthly Archives: July 2020
A European Perspective on the European General Court’s Apple Judgment
Professor Adolfo Martín Jiménez, who is the Chairman of the European Association of Tax Law Professors and Professor of Tax Law / Public Law in the Facultad de Derecho Universidad de Cádiz Spain has recently published a commentary on the Apple decision with his colleague Jorge Piernas López who is Associate Professor of International […]
The European General Court Cuts Apple to Its Core: Reflections on Jurisdiction to Tax, Fiscal and Tax Sovereignty, and the Limits of Transfer Pricing
The Apple Judgment[1] On July 15, 2020, the European General Court published its long-awaited judgment in the Apple “state aid” case.[2] At issue is whether Ireland “aided” Apple by providing tax rulings limiting Irish tax to an agreed measure of the branch profits attributable only to activities in Ireland of two Apple subsidiaries that […]
Now You “See” It, Now You Don’t: More Reflections on Taxable Presence In a World With Less Observable Presence
The international tax community is consumed with re-evaluating the utility and adequacy of typical markers of international tax jurisdiction, associated among others with the tax treaty notion of “permanent establishment”. In this context, a PE, as it is known, is a description of what is considered to be a sufficient intensity of business presence […]
Is a First Nation Sovereign if the Canada Revenue Agency Enforces its Tax Laws?
A distinct “order” of government The 1996 Royal Commission (Commission) on Aboriginal Peoples[1] gathered information about Aboriginal perspectives on sovereignty, self-determination, and self-government. It also examined the legal and political principles that underlie and inform the emergence of an Aboriginal order of government [author’s emphasis] in Canada. Emanating from these two information sources, the […]
Prelude to Saro Persaud and "First Nations Taxation"
In the following post, Saro Persaud examines “international” taxation in Canada with reference to First Nations among other nations in Canada and in that connection how First Nations taxation is administered. The situation of “first nations” in relation to other “nations” within Canada reflects parallels unconstrained by the typical domestic Canadian political and constitutional […]
Commentary: Ontario’s Tax System Hurts Marginal Earnings of Low-Income Individuals
The attached commentary from earlier this year by Jessica Rapson, a Master of Public Policy student at the Munk School of Global Affairs and Public Policy, University of Toronto, and Ali Asrani, a JD student at Osgoode Hall Law School, examines the impact of the taxation of rising earnings and the corresponding reduction of […]
Week in Review - July 11, 2020
Federal Government Reports $343 Billion Budget Deficit - Biggest Since Second World War: Minister of Finance Bill Morneau revealed on Wednesday that the federal budget is expected to post a deficit of $343 billion - an unprecedented budgetary shortfall, attributed mostly to the government's response measures to the COVID-19 pandemic. Similar levels of spending […]
CBS Canada Holdings Co v Canada: Hearsay Analysis at the Tax Court of Canada and Federal Court of Appeal
The views expressed in this publication are from a personal perspective, and do not represent the views or the positions of the Department of Justice or those of the Government of Canada. This article originally appeared on Taxnet Pro TaxNews Tax Disputes & Resolution Centre. The Tax Court of Canada found that CBS’ […]
OECD Releases New Corporate Tax Statistics - Including Data on Nearly 4000 MNE's
The Organisation for Economic Co-operation and Development (OECD) released their annual Corporate Tax Statistics publication yesterday (July 8), which includes aggregated information on the global tax and economic activities of nearly 4,000 multinational enterprise (MNE) groups headquartered in 26 jurisdictions and operating across more than 100 jurisdictions worldwide. This data released on MNE's by […]