List of Tax Publications:  Articles published in Canadian Tax Foundation and Thomson Reuters

 

List does not include any blogs or news written by me.

  1. Trust Disclosure rules - unleashing the Propep nightmare co-authored with Kate Harris, Q.C. Canadian Tax Foundation, Tax for Owner Manager, Oct 2020

  2. Succession Planning in Uncertain Economic Conditions - co-authored with Kenneth Keung, Canadian Tax Foundation, Tax for Owner Manager, July 2020

  3. Technology Corporations' Access to COVID-19 Subsidies, Canadian Tax Foundation, Tax for Owner Manager, July 2020

  4. Reliance on Section 54.2 To Deem Share Gain To Be Capital, co-authored with Kenneth Keung, Canadian Tax Foundation, Tax Focus, August 2020

  5. Safe Income Calculation Must Include Taxes Payable, Tax Topics, Wolter Kluwers, March 2020

  6. Restrictive Covenants and Potential Uncertainties for Recapture Rule for SR&ED, Tax Disputes and Resolution Centre, Thomson Reuters, January 2020

  7. CCPC test denies enhanced SRED - Tax Topics,  Wolter Kluwers,  April 2020

  8. 30 Years of SR&ED - Summary of Notable SR&ED cases, Tax Disputes and Resolution Centre, Thomson Reuters, April 2020

  9. CRA Policy on Refunds from Late-Filed Returns Too Restrictive, Canadian Tax Foundation, Tax Focus, August 2019

  10. FCA Applies GAAR to Loss Transfer by Partnership Allocations, Canadian Tax Foundation, Tax Focus, February 2019

  11. TOSI and Dividends from Rental Income: New Rules, Old Problems, Canadian Tax Foundation, Tax for Owner Manager, July 2019

  12. Simple Planning Around Outbound Loans Using Tax Incentives, Canadian Tax Foundation, Tax Highlights, December 2019

  13. Challenging the Minister's Exercise of a Discretionary Power, Canadian Tax Foundation, Tax Highlights, November 2019

  14. Clevor Technologies Denied SR&ED Claim: Lack of Technological Uncertainty and Documentation, Canadian Tax Foundation, Tax Highlights, October 2019

  15. De Facto Control and Enhanced SR & ED Tax Credits in Quebec, Canadian Tax Foundation, Tax Highlights, August 2019

  16. Documentation and Evidence Proving SR & ED, Canadian Tax Foundation, Tax Highlights, July 2019

  17. Interest Deductibility Test - Is an Arm's Length Transaction Still a Safe Passage? Tax Disputes and Resolution Centre, Thomson Reuters, November 2018

  18.  Buckerfield to McGillivray—Testing CCPC status: Can this now open a Pandora's Box?, Tax Disputes and Resolution Centre, Thomson Reuters, October 2018