• Collins Barrow

    Collins Barrow Victoria

    Victoria, BC – Norgaard Neale Camden Ltd., one of the largest locally owned and operated accounting firms in Victoria, BC, has joined Collins Barrow. Now operating as Collins Barrow Victoria Ltd., the firm is part of an expanding network of 25 independent member firms across Canada.
  • Collins Barrow

    Input tax credit allocation: In defence of ‘fair and reasonable’

    Recent decisions of the Tax Court of Canada (TCC) in University of Calgary v. R. and University of Alberta v. R., (the university cases)1 have provided some clarity for determining input tax credit (ITC) entitlements in respect of land and buildings, or improvements to such property, that are acquired for use partly to make taxable supplies and partly to make exempt supplies. 

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