Bill C-47
In June of 2023, the federal government passed amendments to the Income Tax Act, which will attract the attention of employment law counsel. Bill C-47 requires that any transaction which…
Is CRA at the Negotiating Table?
Might CRA obtain seemingly confidential documents prepared for or during mediation or other settlement conferences? The answer is yes. Although hard to imagine, the Federal Court allowed the application of…
Tax Considerations
IT Bulletin CRA has issued an interpretation bulletin in an attempt to define what payments related to employment issues may be taxable or non-taxable. The present bulletin became effective on…