May 23, 2023

Counter Partners' Update Chapter on Corporate Residence Disputes & Strategies

We’re delighted to announce our newly updated chapter on Corporate Residence & Tax Disputes in Canada (2023), published by Thomson Reuters, is now available.

The legal landscape, case law, and Canada Revenue Agency’s positions shift continually. Expecting evolution and uncertainty is part and parcel of this dynamic field. This comprehensive guide sheds light on the evolving world of corporate tax residence disputes.

I understand the issues CEOs and CFOs face when navigating an emerging or existing corporate residence dispute. We’re always searching for ways to give these leaders the clarity they need.

I hope this chapter will increase our clients’ and their advisors’ knowledge. I hope this work adds value.

– Peter Aprile, Partner, Tax Litigation

In the updated chapter, you will find:

Exploration of how COVID-19 changes the landscape and weighting.
Insights about where the central management and control test might head next.
Helpful strategies and common pitfalls that taxpayers encounter in corporate residence disputes.

We invite you to read this updated chapter and learn more about corporate residence and tax disputes in Canada.

Insights

The Tax Court of Canada’s recent ruling in Fiera Foods Company v. HMK1 has significant implications for businesses claiming Input Tax Credits (ITCs) under the Excise Tax Act (ETA).

Section 111 of the Income Tax Act (“ITA”) allows taxpayers to carry losses back and forward to offset income in different taxation years. However, subsection 111(5) restricts non-capital loss...

Key Points in Glencore The case involves an appeal against a reassessment under the Income Tax Act, where the Minister of National Revenue assessed as income certain fees Falconbridge received due to...

Management M.-A. Roy Inc. v. HMK (“Gestion Roy”) centers around whether an Opco’s decision to pay insurance premiums, with two Holdcos as the policy owners, gives rise to a shareholder benefit under...

We’re delighted to announce our newly updated chapter on Corporate Residence & Tax Disputes in Canada (2023), published by Thomson Reuters, is now available.

Thompson Reuters considers the authors “leading tax experts and litigators”. The authors agreed to grant TR partial rights to this work. This article first appeared in TR’s Tax Dispute and Resolution...

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What Accountants Say

Peter Aprile is a very hands on and practical tax lawyer who is very focused and diligent. He is a pleasure to work with.

- Susan Farina, Tax Partner, Price Waterhouse Coopers

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What Clients Say

I’m a Senior VP with an accounting and finance background. I’ve worked with lawyers and large law firms. I was referred to Counter to fix a tax dispute. It is very rare to encounter lawyers that combine expertise, dedication, and a businesslike approach to litigation. I have no hesitation in recommending Counter.

- David Cuddy, Senior Vice-President, Finance & Business Operations, CFL

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What Accountants Say

Counter Tax Litigators has worked with Fuller Landau to resolve several of our clients’ tax disputes. Counter delivers superior communication.

- Laura Couvrette, CPA, CA, Fuller Landau LLP

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What Clients Say

I spent a good part of my career dealing with attorneys on innumerable matters, and found Peter to be extremely competent, open-minded and exceptionally honest. I would not hesitate to use Peter again, and highly recommend the team at Counter Tax Litigators.

- Mark Ram, Retired CEO

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What Clients Say

Counter’s representation on our behalf was well informed, professional and efficient, which ultimately resulted in a highly satisfactory decision in all aspects.

- Klaus W. Reif, President, Reif Estate Winery

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What Clients Say

I was amazed with the results. They went above and beyond, and I would recommend Counter to any person or business with a significant tax dispute.

- Brian Grott, Northland Screen Corp

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Recognition

Our law firm and tax lawyers regularly receive
recognition as leaders in tax controversy and litigation.

Counter Partners' Update Chapter on Corporate Residence Disputes & Strategies

Insights

Tax Disputes & ITC Claim Protection When Suppliers Fall Short

Deans Knight Will Have a Serious Impact on Tax Planning & Tax Disputes

Mining in the Tax Court: Glencore’s Challenge to Exclude Fees from Taxable Income

When Insurance Premiums Lead to Unwanted Shareholder Benefits