Canadians are well used to attending at various tribunals, boards, and panels. The assumption is that the decision makers at these bodies are subject to certain rules to ensure that they operate fairly and come to decisions that are applied legally. Parliament and the various provincial legislatures have set up these quasi-courts to take advantage […]
New Tax Court Decision in Mattacchione: Intuitive But Unsettling
New Tax Court Decision in Mattacchione: Intuitive But Unsettling By: Adam Aptowitzer In the still smoldering wreckage of the charitable donation tax shelters a new case has surfaced, which holds that the receipt itself could vitiate the entire gift. Those familiar with these strategies understand that the only reason most people participate in such plans […]