The Canada Revenue Agency (the “CRA”) has broad powers of investigation in the audit process. In the course of conducting an audit, the CRA frequently requests that taxpayers provide records, answer questions, and attend interviews. For the most part, taxpayers...
Both the Federal Court of Appeal and the Federal Government have now weighed in on Canada’s rules for exporting important pieces of art. Most recently, in Canada (Attorney General) v Heffel Gallery Limited, 2019 FCA 82, the Federal Court of...
On June 17, 2019, the long-awaited changes to Canada’s trademark regime will take effect. The key changes were highlighted in our previous IP alerts published November 22, 2018, June 22, 2017, October 26, 2015 and June 23, 2014. In light of these...