Kruger Incorporated v Canada: The Advantages of a Favourable Characterization

Properly characterizing an issue or legal approach can have a great impact on the outcome of a case, if only by making some facts more relevant than others. Kruger Incorporated v Canada highlights this point in the context of business taxation law and statutory interpretation law.


Calculating Tax Owing: An Overview

Marginal Tax Rates, Tax Credits, and Tax Deductions: The Basics of Computing A Tax Liability Introduction This comment introduces readers to the calculation of tax payable under Part 1 of the Income Tax Act, and the difference between tax deductions and tax credits. Generally, all income earned from employment, business, or a property is taxable. […]