tax evasion uk

Canada Law Articles in English - (September 01, 2009)

Treaty Shopping: An Update

Mr Patrick McCay - McCarthy Tétrault LLP

Cross-border tax structures periodically optimize available ...... in a particular jurisdiction permit a taxpayer to avail itself of the benefits of a with ......ule (GAAR); an abuse of treaties principle; residency requirements; and/or Limitation On Benefit (LOB) Rules Unlike many US treaties, Canada's bilateral tax treaties not generally contain detailed "...

Canada Law Articles in English - (March 09, 2010)

2010 Federal Budget Commentary

Mr Douglas S. Ewens - McCarthy Tétrault LLP

... Unlike certain recent budgets, Budget 2010 includes scores of tax measures, many of which will be welcomed by ...... by the Government to be inconsistent with tax policy. Highlights of Budget 2010 include ...

Canada Law Articles in English - (October 21, 2009)

Duties Of Directors In The Insolvency Zone

Mr Scott Bomhof - Torys LLP

... for the corporation's failure to remit or make tax and other payments. Employee Obligations ...... Statutory Liabilities for Failure to Make Remittances and Payments Claims may be made against directors for a corporation's failure to remit and pay a broad array of taxes and other obligations. In certain cases (e.g., ...

Canadian Journal of Criminology and Criminal Justice - Vol. 48 Nbr. 6, October 2006

News, truth, and the recognition of corporate crime.

... In addition, the widespread political involvement in brokering the mine into existence, including guaranteed loans, subsidies, tax incentives, infrastructure grants, and protected ...... In turn, this version of events initiated "literal denial" of corporate culpability ("nothing illegal happened") and empowered the media's evasion of responsibility in portraying both ...

Supreme Court of Canada - July 03, 2008

Smerchanski v. Minister of National Revenue, [1977] 2 S.C.R. 23 (1976)

... ON APPEAL FROM THE FEDERAL COURT OF APPEAL Income tax-Tax liability acknowledged-Reassessment-Waiver ...... The present appeals, one by an individual taxpayer (S) and the second by a company under his ...

Federal Court - June 04, 2008

Kligman v. Minister of national revenue, 2003 FCT 52 (2003)

... FACTS The requested materials included charitable donation receipts for the taxation years 1994 to 1998 inclusive. The request was ......2(1)(b) of the Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.) (the "...

Federal Court of Appeal - April 07, 2009

Canada v. Prévost Car Inc., 2009 FCA 57 (2009)

... of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with ...... The Tax Treaty came into force on November 27, 1986 and was based on the Organization for Economic Cooperation and Development (“OECD”) Model Tax Convention on Income and on Capital 1977 (“...

Federal Court - June 04, 2008

Stanfield v. Canada (Minister of National Revenue), 2005 FC 1010 (2005)

... ISSUES 1(1) of the Income Tax Act , R.S.C. 1985, c. 1 (5 th Supp.) (the " ...... Stanfield") dated August 27 th , 2002, will be reproduced in their totality here: Dear Sir or Madam: Re: Your 1999 and 2000 Income Tax This letter is to advise you that your ...

Supreme Court of Canada - April 10, 2008

Amchem Products Incorporated v. British Columbia (Workers' Compensation Board), [1993] 1 S.C.R. 897 (1993)

... of the court issuing the injunction or prevent evasion of an important public policy of the domestic ...... It may have been arranged for tax or other reasons notwithstanding the defendant ...... Anti-suit injunctions are used only when "necessary to protect the jurisdiction of the enjoining court, or to prevent the litigant's evasion of the important public policies of the forum" (...