Skip To Main Content
Nathaniel Hills on Muck Rack

Nathaniel Hills

As seen in: Mondaq
Is this you? As a journalist, you can create a free Muck Rack account to customize your profile, list your contact preferences, and upload a portfolio of your best work. Claim your profile
Back to Nathaniel Hills’s profile

Articles by Nathaniel Hills

Income Tax Act And Bill C-208

|
By Nathaniel Hills, Katherine Berze
| Mondaq
What is Bill C-208 and what does it attempt to accomplish? On June 29th, 2021, Bill C-208 ("C-208") received royal assent and amended section 84.1 and section 55 of the Income Tax Act ("ITA"). The objective of C-208 was, ostensibly, to facilitate fairness in our taxation system – previously, certain intergenerational transfers of small businesses would result in the loss of the transferor's ability to claim the Lifetime Capital Gains Exemption ("LCGE").
Open in Who Shared Issue with article?

Tax Court Decision Bank Of Nova Scotia V The Queen, 2021 TCC 70: Interest Accrues Until The Date Of Post-Audit Loss Carryback Request

|
By Nathaniel Hills, Amar Gill
| Mondaq
To print this article, all you need is to be registered or login on Mondaq.com. Takeaway: Tax Court finds that interest accrues until the actual date of loss carryback request: Case Summary: Bank of Nova Scotia v The Queen, 2021 TCC 70 In this recent decision, the Tax Court of Canada was tasked with interpreting paragraph 161(7)(b) of the Income Tax Act (the Act), and the timing of loss carrybacks for the purpose of calculating interest on an outstanding tax balance.
Open in Who Shared Issue with article?

Employee Vs. Independent Contractor: What To Expect In A CRA Audit

|
By Nathaniel Hills
| Mondaq
To print this article, all you need is to be registered or login on Mondaq.com. As a part of DSF's ongoing Employment Law seminar series, I was asked to participate and provide a tax lawyer's perspective. The question of employee vs.
Open in Who Shared Issue with article?

A Legal Guide To Cryptocurrency In Canada

|
By Nathaniel Hills
| Mondaq
Canada: A Legal Guide To Cryptocurrency In Canada 20 December 2021 Devry Smith Frank LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. What is cryptocurrency? Cryptocurrency is decentralized digital money, based on blockchain technology. It is a form of currency that can be exchanged online for goods and services.
Open in Who Shared Issue with article?
Show More