Dealing with CRA Search Warrants

The CRA may make an ex parte Application to a judge for a search warrant granting the power to seize documents. Before issuing the warrant, the judge must be satisfied that there are reasonable grounds to believe that: (i) an offence under the Income Tax Act has been committed; (ii) a document or thing that may afford evidence to the commission of the offence is likely to be found; and (iii) the building, receptacle or place specified in the Application is likely to contain such a document or thing. To read our latest Legal Business Report on this topic, click here.

The Ontario Superior Court of Justice ordered the Canada Revenue Agency (CRA) to return all of the records seized pursuant to a search warrant obtained during a criminal investigation against Synergy Group (2000) Inc., which was represented by Howard Alpert, C.S. of Alpert Law Firm. Synergy Group (2000) Inc. was alleged by the CRA to have participated in a tax scheme, marketed across Canada, to permit investors to deduct tax losses totalling nearly $200,000,000. To read a summary of this decision, click here.

Alpert Law Firm are the Tax Law Professionals, with over 40 years’ experience in winning leading cases and a reputation for getting excellent results for our clients. Howard Alpert, C.S. is certified by the Law Society as a Specialist in Taxation Law. Our Team has a reputation for resolving tax disputes and for getting excellent results for our clients in a cost-effective manner, whether through negotiating timely and reasonable settlements with the CRA or by vigorous representation in court. For more information on our Tax Litigation Services, click here.

Tax Planning for Non-Competition Agreements

When negotiating an asset or share sale, parties commonly include a non-competition clause containing restrictive covenants which prevent the vendor from competing with the purchaser of the acquired business for a specified period of time and in a particular area. There are complex rules with regard to the tax treatment of payments for the restrictive covenants. Alpert Law Firm are experienced in assisting clients to implement asset or share purchase transactions. Howard Alpert, C.S. is certified by the Law Society as a Specialist in Corporate and Commercial Law and as a Specialist in Taxation Law. Our Team advises clients about the most advantageous methods of negotiating non-competition clauses. To read our most recent newsletter on this topic, click here.

Wealth Preservation Strategies

Asset protection planning often involves the creation of holding companies, a corporate reorganization and the implementation of an estate freeze. Such planning regularly requires the preparation of wills, trusts, powers of attorney, living wills and property transfers. Howard Alpert, C.S. is certified by the Law Society as a Specialist in Taxation Law and as a Specialist in Corporate and Commercial Law and is recognized as an expert in Estates and Trusts Law. Howard provides tax planning and corporate advice to develop plans that reduce and defer tax, preserve value and maintain the financial well-being of heirs. For more information on our Wealth Preservation services, click here.