Article

When Subsection 250(5) of the Income Tax Act Does Not Apply : 
Black v. The Queen

March 30, 2015
Authors
Marshall R. HaugheyPartner
Anu NijhawanPartner
The ongoing legal battles of Lord Conrad Black continue. This time, the issues involved are of relevance to many "dual-resident" Canadians who rely on relief under Canada's various taxation treaties in order to avoid Canadian taxation on foreign-source employment and other income. Anu Nijhawan and Marshall Haughey, "When Subsection 250(5) of the Income Tax Act Does Not Apply: Black v The Queen" (2014) Taxation of Executive Compensation and Retirement, Volume 24, Number 4, 1609.
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For informational purposes only

This publication provides an overview of legal trends and updates for informational purposes only. For personalized legal advice, please contact the authors.

Authors

Marshall R. Haughey, Partner
Calgary, Edmonton  •   403.298.3461  •   haugheym@bennettjones.com
Anu Nijhawan, Partner  •   Co-Head of Tax Department
Calgary  •   403.298.3389  •   nijhawana@bennettjones.com