Feigenbaum Law

Tax Disputes & Litigation

A man with a toolbelt representing a person acting as project manager in a dispute over GST/HST collection

Tax Disputes & Litigation

Contractor or Agent? A Crucial Difference When it Comes to Taxation

If there’s a lesson to be learned when it comes to contract law, it’s that language and details matter. Even a seemingly straightforward contract between two parties can lead to serious tax consequences if certain aspects of the business relationship are not properly addressed in the contract. In a recent case heard by the Tax Court of Canada, a taxpayer found himself in hot water after failing to collect HST during… Read More

An American flag against a blue sky

Tax Disputes & Litigation

American Business Owner Faces Penalties For Failing To Disclose Canadian Bank Accounts

We’ve had a number of blogs as of late discussing the United States’ Foreign Account Tax Compliance Act (FATCA). The legislation, introduced about ten years ago, empowers the IRS to pursue tax money from American citizens who have bank accounts in jurisdictions outside of the United States. Since the United States is virtually the only country in the world imposing taxation based on citizenship rather than residency, this means that Canadians who have… Read More

Tax laws

Tax Disputes & Litigation

Canadian Man Finds Unique Way to Challenge Tax Laws

A Canadian taxpayer recently found a unique way to challenge the Canada Revenue Agency (CRA) after the agency denied him the costs of a move from Whitby Ontario to Ottawa Ontario. After researching precendent-setting Tax Court decisions, the man ended up moving his belongings by packing them into a canoe and then paddling up the Rideau Canal. The Income Tax Act and Moving Expenses Under the Income Tax Act, (the Act), a taxpayer can claim moving… Read More

Surrogacy

Tax Disputes & Litigation

Couple Files Charter Claim Against CRA Over Costs of Surrogacy

A couple from Nova Scotia whose child was born via a surrogate earlier this year are pursuing a Charter challenge against the Canada Revenue Agency, on the basis that Income Tax Act treats parents of children born through surrogacy differently than adoptive parents, creating an inequality. The parents argue that the current provisions in the Act do not allow families using surrogates to recoup their legal and other costs. Surrogacy, Adoption, and Tax Credits in Canada… Read More

Appeal

Tax Disputes & Litigation

Mark Feigenbaum Files Appeal to the U.S. Supreme Court in High-Stakes Cross-Border Tax Issue

Our offices have recently filed a Writ of Certiorari, a request to appeal to the United States Supreme Court, asking that court to review lower court level decisions made with respect to a client who had significant IRS penalties levied against him. What Happened? Our client, an American who has lived in Canada since the 1970’s, had not filed any income tax statements in the U.S. since his relocation north of the border. The man… Read More

Audit

Tax Disputes & Litigation

Cameco Awarded More than $10 Million in Legal Fees After Decade Long Dispute with the CRA

Canadian resource company Cameco, one of the world’s largest producers of uranium fuel, recently announced that it would be receiving $10.25 million in costs after a protracted battle with the Canada Revenue Agency (CRA) over alleged tax evasion. Some Background The dispute began when the CRA questioned Cameco’s corporate structure following the company’s reorganization in the late 1990’s. At issue was whether Cameco used a Swiss subsidiary, Cameco Europe Ltd. (CEL) as a means of… Read More

Office towers seen from below

Corporate Tax Planning

Canada’s Biggest Loyalty Points Company Facing Significant Tax Reassessment

A Canada Revenue Agency (CRA) audit of Montreal based Aimia Inc. (Aimia) has concluded. Aimia, which is responsible for customer loyalty programs worldwide, may now be facing a large tax bill. Aimia – An Overview Aimia Inc. which describes itself as a “global data-driven marketing and loyalty analytics company” providing “clients with the customer insights they need to make smarter business decisions” and also “partner[ing] with companies to help generate, collect and… Read More

Corporate taxes

Corporate Tax Planning

Auditor General: CRA Not Treating All Taxpayers Equally in Audits and Reviews

According to a new report by the federal Auditor General, the Canada Revenue Agency (CRA) is not treating all taxpayers equally when it comes to auditing or reviewing tax files. Taxpayer Bill of Rights The Canada Revenue Agency has a Taxpayer Bill of Rights which is intended to build on the CRA’s corporate values of professionalism, respect, integrity, and collaboration and further, is intended to protect taxpayers from inappropriate treatment and to protect… Read More

Privacy breaches

Tax Disputes & Litigation

Investigation Reveals that CRA Employees Have Been Accessing Taxpayer Information on an Unauthorized Basis

According to an investigation by CBC News, employees at the Canada Revenue Agency (CRA)  have committed privacy breaches and have continued to “snoop” on the confidential tax files of their partners, spouses, colleagues, neighbours, and others. CBC obtained ten months of internal reports which showed the files of at least 10,000 Canadians were compromised by CRA employees, who used their privileged access to government databases to access taxpayers’ private financial affairs. This occurred despite… Read More

Unexplained wealth orders

Tax Disputes & Litigation

Woman Who Spent More than $20 Million at Luxury Department Store Fights Court Order to Reveal Source of Her Wealth

An Azerbajani woman recently became the first person targeted by a British procedure intended to seize money from individuals suspected of obtaining their wealth via corruption. The woman came under scrutiny after purchasing high-end properties in and around London, and spending $21 million USD over the course of a decade of shopping at luxury U.K. department store Harrods. Unexplained Wealth Orders The woman is the subject of two “unexplained wealth orders” (UWO)… Read More