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Canada: Imposition Of GST On Criminal Defence Legal Fees Does Not Infringe Section 10(B) Of The Charter: Stanley J. Tessmer Law Corporation V The Queen - Fraser Milner Casgrain LLP

A discussion on a recent court judgment which states that the general GST charging provision in section 165 of the Excise Tax Act, R.S.C. 1985, c. E-15 does not infringe section 10(b) of the Canadian Charter of Rights and Freedoms.

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Found more than 1 month ago on channel Mondaq

Canada: Commentary On October 24, 2012 Notice Of Ways And Means Motion Relating To Tax Matters - Contingent Interest And Other Expenses - Osler, Hoskin & Harcourt LLP

Proposed section 143.4 of the Notice of Ways and Means Motion (NWMM) is a legislative response to the decision of the Federal Court of Appeal in Collins v. The Queen, [2012] 3 CTC 100 (FCA) (leave to appeal SCC denied 2012 CarswellNat 5845) ("Collins").

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Found more than 1 month ago on channel Mondaq