By Alexandra Tzannidakis, LL.B. The lack of a statutory definition of a “gift” has created ongoing problems between taxpayers and the Canada Revenue Agency in regards to charitable donation tax receipts. Ultimately, the various disputes that arise are settled by the courts, who in the process fulfil their common law role of whittling away at […]
New Hope For Taxpayers Caught in Charitable Donation Tax Shelter Schemes
New Hope For Taxpayers Caught in Charitable Donation Tax Shelter Schemes by Alexandra Tzannidakis In November 2012, the Tax Court of Canada added an interesting new twist to the epic story of Canada Revenue Agency versus tax shelters with its decision in Berg v The Queen. The story is an old one. Every year, many […]
