Publications
Publications
Collins Family Trust Case Study
Friday, January 6, 2023
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Godcharles v. Québec Revenue Authority
Friday, July 8, 2022
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
BEPS Action 1, Pillar 1 and Pillar 2: A Canadian Perspective
Monday, April 4, 2022
The OECD has proposed a new approach to international taxation- an expanded jurisdiction to tax and a formulary approach to replace the “arm’s length standard” in transfer pricing ...
For more information, click here.
AgraCity Ltd. v. The Queen, Case Study
Monday, November 23, 2020
In a recent case in the Tax Court of Canada, the Minister of National Revenue failed to support a reassessment of AgraCity Ltd. under the transfer pricing rules of the Income Tax Act...
For more information, click here.
Paletta et al v. The Queen, Case Study
Tuesday, December 31, 2019
In a recent case, the Tax Court of Canada was faced with deciding if the taxpayer’s investment in a Hollywood film was “make believe” or real. In other words, did the complex series of transactions reflect the true intentions of the parties or were they a “sham”.
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Alta Energy Luxembourg S.A.R.L. v. The Queen
Thursday, September 12, 2019
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Canadian Update on Cross-Border Tax Planning
Wednesday, May 29, 2019
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Cross-Border Giving Strategies and the New Disclosure Rules
Thursday, May 23, 2019
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Case Comment: Cameco Corporation v. The Queen
Tuesday, January 1, 2019
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
An Update on Rectifications
Thursday, November 15, 2018
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Highlights of Recent Tax-Related Cases
Thursday, September 20, 2018
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Canada's Implementation of the Multilateral Convention to Prevent Base Erosion and Profit Shifting
Tuesday, July 17, 2018
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Highlights From The Federal/Provincial Budgets
Thursday, May 17, 2018
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Highlights of American Tax Reform for Canadians
Wednesday, February 7, 2018
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Update on the Tax Proposals for Private Corporations
Tuesday, November 28, 2017
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Update on Canada's Implementation of the OECD's Plans to Combat Tax Avoidance
Monday, October 9, 2017
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Taxation of Investment Income, Voluntary Disclosure Program, and Automatic Exchange of Information
Thursday, September 14, 2017
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Canadians with International Assets
Wednesday, May 17, 2017
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Minister of National Revenue v. BP Canada Energy Company - Appeal Re: Disclosure of Tax Accrual Working Papers
Wednesday, April 26, 2017
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Canadians with Connections to the U.S.A.
Wednesday, December 7, 2016
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Common Tax Pitfalls to Avoid in Real Estate Investments
Friday, November 11, 2016
Lorne Saltman presented "Common Tax Pitfalls to Avoid in Real Estate Investments" at the 5th Annual Continuing Professional Development Event held on Thursday, November 10th, 2016.
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Rectification – A Useful but not Universal Tool to Remedy Mistakes
Thursday, May 26, 2016
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Litigation and Dispute Resolution
OECD's Base Erosion and Profit Shifting
Thursday, May 5, 2016
On October 5, 2015, the OECD released fifteen Final Reports on its project entitled, Base Erosion and Profit Shifting intended to “restore confidence in the system (of international taxation) and ensure that profits are taxed where economic activities take place and value is created” (a statement that is present in the foreword to each Report).
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Update on Recent Trust Tax Changes and Planning Opportunities
Thursday, March 3, 2016
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Commentary: Discovery Trust and Boettger Cases
Wednesday, January 6, 2016
In Canada, a taxpayer (whether corporation, individual or trust) has federal tax to pay, as well as provincial tax. While federal tax is uniform throughout the country, provincial tax rates vary from province to province.
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Commentary: Minister Of National Revenue v. BP Canada Energy Company
Monday, August 24, 2015
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Commentary: Public Television Association of Québec v. Minister of National Revenue
Monday, August 24, 2015
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
OBA NYBA Cdn Investment in US Real Estate
Friday, October 10, 2014
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Business and Corporate Commercial
Tax Planning for Canadians Doing Business in Latin America
Friday, October 10, 2014
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Canadian Investment in U.S. Real Estate - Structuring for Commercial and Personal Investments
Thursday, April 3, 2014
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning
Tax Planning for New Immigrants and Returning Residents
Thursday, November 7, 2013
For more information, click here.
Author:
Lorne Saltman
lsaltman@grllp.com
Expertise:
Tax and Estate Planning