Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on August 25, 2026, to discuss to discuss US Citizenship Renunciation in wake of the Canada-US trade war.
Alexander Marino is quoted in The Guardian article:“‘I don’t want to be part of a dictatorship’: the Americans queueing up to renounce their citizenship”, April 28, 2026.
Alexander Marino was a guest on the “This is Ottawa” CBC podcast episode titled ‘I feel alienated from my U.S. identity’ on March 23, 2026.
Alexander Marino was interviewed for the CBC news story “Dual citizens weigh Trump, taxes in decision to renounce US citizenship” on March 23, 2026.
Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
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Commissions earned on the sale of life insurance policies to self employed life insurance salespersons
By Nicolas F. Baass LL.B., LL.M. (Tax)
On May 11, 2009 the Tax Court of Canada released Justice Lucie Lamarre’s judgement in Jacques Bilodeau v. The Queen. 1 As of the time of the writing of this blog the decision was only available in French. The case dealt with the deductibility of commissions received by a life insurance salesperson on the acquisition of a life insurance policy by that salesperson.Recent Canada Revenue Agency administrative announcements – Home renovation tax credit, prescribed loan rate and charity guidelines
In these lazy, hazy days of summer, the tax world does not stop. The court cases, Canada Revenue Agency (“CRA”) administrative announcements and speculated policy changes continue to be announced and/or rumored. We thought you would be interested in three of the more relevant recent CRA announcements:
GST on investment management fees
By Nicolas F. Baass LL.B., LL.M.(Tax)
The Federal Court of Appeal decision in Canadian Medical Protective Assn. v. R. released April 16, 2009 deals with the GST status of investment management fees.
Recent GAAR Decision – Collins
By Marissa L Halil LLB, BCL
A new case on the General Anti-Avoidance Rule (“GAAR”), Collins & Aikman Products Co. v. The Queen (“Collins“), was released by the Tax Court of Canada on June 3, 2009. The issue in Collins was whether the GAAR should apply to a reorganization which increased the paid-up capital (“PUC”) of shares.New chair of STEP Canada
Well, I arrived home this week after attending The Society of Trust and Estate Practitioners’ (“STEP”) 11th National Conference. The conference contained many leading edge technical topics that dealt with tax and estate planning for the private client. Membership in STEP, for me personally, has proved to be invaluable over the years given the tremendous worldwide membership that STEP has and the depth of knowledge of such members.
Tax conferences
Well … ’tis the season for professional development and education. Every year, around this time, the professional tax conference season begins in earnest. I had the pleasure of recently co-chairing the Canadian Tax Foundation Prairie Provinces Tax Conference which was held in Calgary on May 25 and 26, 2009. What an outstanding group of tax professionals that gathered to listen to prominent speakers on relevant current tax topics.
Alexander Marino appeared on CONNECT With Sarah Crosbie on Corus Radio on August 25, 2026, to discuss to discuss US Citizenship Renunciation in wake of the Canada-US trade war.
Alexander Marino is quoted in The Guardian article:“‘I don’t want to be part of a dictatorship’: the Americans queueing up to renounce their citizenship”, April 28, 2026.
Alexander Marino was a guest on the “This is Ottawa” CBC podcast episode titled ‘I feel alienated from my U.S. identity’ on March 23, 2026.
Alexander Marino was interviewed for the CBC news story “Dual citizens weigh Trump, taxes in decision to renounce US citizenship” on March 23, 2026.
Kim GC Moody was a guest on The Current with Matt Galloway on CBC Radio, on September 22, 2025 discussing “Why can’t you get a CRA agent on the line?”
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