If you are interested in learning more about section 231.2, you can refer to our previous article on this topic: Tax Lawyer Analysis: CRA's Broad Powers to Compel Third Party Information Under Section ...

That said, after nearly a decade and counting with the same valuation date, a decision from the Assessment Review Board ("ARB") is sparking debate about how many valuation dates there are in Ontario's ...

Probate planning is much less of a priority in jurisdictions where probate fees are based on a flat fee (e.g. Alberta) or not charged at all (e.g. Manitoba), but B.C.’s current 1.4% probate fee is ...