Tax Notes

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January 17, 2023

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“Checking the Box” not enough to avoid director’s liability for outside director

Carolyn S. Inglis

A decision of the Tax Court of Canada has provided further insight into the duties of an “outside” director who wishes to rely on the due diligence defence to avoid a director’s liability assessment under the Income Tax Act (the...

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The Celsius bankruptcy and application of the bad debt rules

Anish Kamboj, Andrew Rodrigues

Many cryptocurrency lenders have declared bankruptcy. These loss events are indicators of the significant losses the cryptocurrency market has experienced this year. For investors who have suffered, an important consideration is how to capitalize on these losses. Accordingly, this article...

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