December 2018 | Volume XXIX | Issue 4
Tax Reform: Obstacles and Opportunities
An insightful overview of potential opportunities and pitfalls for taxpayers arising out of recent United States income tax reform.
Is it a credit note if it has no value?
A look at North Shore Power Group v. R., an interesting case that delves into the GST/HST requirements for credit notes and similar adjustments. In analyzing what constitutes a valid credit note, the Federal Court of Appeal makes some intriguing findings.