Tax Notes

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March 9, 2023

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Minimizing tax losses: The Solana hack

Anish Kamboj, Andrew Rodrigues

Throughout the year, many blockchains have been attacked by hackers. These loss events are indicators of the significant losses the cryptocurrency market has experienced. For investors who have suffered, an important consideration is how to utilize these losses. Accordingly, this...


Selling your partnership interest? The possible impact of subsections 100(1) and (2) of the Income Tax Act

Stéphanie Pépin

This edition of Tax Notes will provide an overview on a few tax considerations regarding the sale of a partnership interest. The sale of a partnership interest can trigger capital gains depending on whether the proceeds of disposition exceed the...


The reasonableness of reasonable

Raymond G. Adlington

The word “reasonable” has been part of Canadian tax lexicon for over a century.  The 1917 Income War Tax Act allowed at para. 3(1)(a) a deduction in the computation of income for “such reasonable allowance as may be allowed by...


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