National
Practice
Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving
Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program
- COMMENTS 13
- LIKES 149
- VIEWS 160
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According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- VIEWS 160
