Canada: 2021 Tax Dispute Resolution Monthly Update | Session 3

With the Canada Revenue Agency deploying massive resources to crack down on perceived tax avoidance, it’s now more important than ever to stay up to date with new CRA policies, legislation and case law.

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In this short piece, the first in a series of articles shining light on the topic, Schillings’ specialist investigator picks some of the key, basic definitions that an asset tracer should be all too familiar with.

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If they can be enforced, positive covenants can be troublesome for buyers and developers alike. But due care can bring any obligations to light during a transaction and help manage them.

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