National
Practice
Concerns about overseas work cited as status revoked for two religious charities
According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
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Practice
The same but different — The types of dividends and their impact on taxes
Misclassifying the kind of dividend you declare can quickly land you in hot water with the CRA, explain Alex Shchukin and Mariem Naem of Devry Smith Frank LLP
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- VIEWS 160
Practice
Poor record-keeping sinks two Canadian charities
Evangelical World Outreach of Canada of Winnipeg and Mazel Charity Fund of North York both lost their charitable status despite 2020 CRA compliance letters
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- VIEWS 160
Profiles
Remembrance Day: Harold Garland, accountant, war hero and member of The Great Escape
Lest we forget, a profile of the late Harold (Harry) Garland, a veteran of the World War Two, who recounts his time as a prisoner of war in Stalag Luft III
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- VIEWS 160
Business
Carney’s industrial bet: Building Canada’s future while cutting the public service
Ambitious spending and sweeping strategies define the new budget but execution risks could turn a bold vision into a missed opportunity says Rachel Samson
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- VIEWS 160
Practice
Recent Tax Court cases on ISC business expenses
John Bassindale and Daniel Zhang of Millar Kreklewetz look at two recent Tax Court cases involving multi-level marketing and independent sales contractors
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- VIEWS 160
Practice
When late filing penalties apply under subsection 162(7), one's track record of respecting CRA filing deadlines matters
The recent Tax Court of Canada decision in Laurie v. the King highlights the narrow scope of the due diligence defence in regards to late-filed T1135 forms
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- VIEWS 160
Thought Leaders
Alternative federal budget 2026: Taxation
As the Carney government prepares to unveil its budget on Tuesday, the Canadian Centre for Policy Alternatives has presented its Alternative Federal Budget
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- VIEWS 160
Practice
Agreements must be in writing: Hutchings v. the King, a case of Covid-19 rent subsidies
Paper, not promises, matter when it comes to government subsidies to businesses during the pandemic, though verbal agreements are customary for some
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- VIEWS 160
Practice
Couture v Canada (Revenue Agency) — How not to conduct a judicial review
Federal Court applications for judicial review must include essential or minimum elements, facts or legal grounds, indicating unreasonable CRA decisions
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- VIEWS 160
Practice
When Canadian taxpayers have severe emotional trauma, documentation is key to taxpayer relief requests
The 2025 judicial review of Bifano v Attorney General (2019) demonstrates the need for documentation from psychologists, doctors explains David J Rotfleisch
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- VIEWS 160
Practice
Case Commentary: Schwarz v. HMK – You must appeal within the deadline for tax reassessments
The Tax Court of Canada cannot forgive tax debt. Its jurisdiction is limited to correctly determining the amount of tax payable explains David J Rotfleisch
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- VIEWS 160
Practice
Significant positive changes to reinvigorate the Voluntary Disclosures Program for income tax and GST/HST
Michael Ciomyk, Rojin Esmaeili and Zoë Sebastien of McCarthy Tétrault LLP outline changes by the CRA that seek to broaden the previously restrictive program
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- VIEWS 160
Practice
Case Commentary: Charlebois v. The King – How NOT to apply for GST/HST rebate for owner-built homes
The CRA can make assumptions that a home is not qualified for a rebate; it is the taxpayer's burden to refute the assumptions, explains David J Rotfleisch
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- VIEWS 160
Partner Posts
CPA Canada welcomes new board chair and vice-chair
Chartered Professional Accountants of Canada (CPA Canada) welcomes new leadership to its board of directors following its Annual Meeting of the Members
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- VIEWS 160
Practice
Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?
Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
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- VIEWS 160
Practice
PCAOB inspection report: Ernst and Young Canada lowers audit deficiency rate
EY Canada lowers deficiency rate from 50 to 25 per cent according to US audit watchdog inspection report over four 2024 audits by Big Four accounting firm
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- VIEWS 160
Practice
Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation
Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
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Practice
Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends
Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
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- VIEWS 160
Practice
What expenses can owners deduct from rental properties that produce no income?
In Blecha v The King, the Canada Revenue Agency disputed whether a taxpayer was really renting residential property, explains tax lawyer David J Rotfleisch
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- VIEWS 160
Practice
How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers
David J Rotfleisch dissects the case of a certified management accountant and former employee of the CRA in Mann v The King and lessons from similar cases
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- VIEWS 160
Thought Leaders
Remember who the tax system is for
Francois Boileau, Canada’s taxpayers ombudsperson, responds to the article, The forgotten project of tax reform, by François Brouard and Bertrand Lemieux
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- VIEWS 160
Business
Ford and Smith divided over Trump response at premiers’ summit
An electricity export tax is a the centre of a disagreement between premiers Doug Ford and Danielle Smith as to how best to respond to Trump tariff threats
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- VIEWS 160
Profession
CPA Canada accused of sending inaccurate member fee information to Ontario accountants
Chartered Professional Accountants of Ontario says assertions made by national Chartered Professional Accountants of Canada in a LinkedIn message are false
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- VIEWS 160
Practice
Can CRA require a taxpayer to prepare net worth audit schedules under the new section 231.1?
While the Canada Revenue Agency’s authority under section 231.1(1)(d) is broad, it is not unlimited, explains tax lawyer and accountant David J Rotfleisch
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- VIEWS 160