National

Practice

Crossing the border, part three: Individual retirement plan tax issues for Canadian and American expatriates

In the final part of a three-part series on cross-border tax issues, Professor George Gonzalez looks at tax situations in which U.S. residents with IRA and Roth IRA funds relocate to Canada
Practice

Crossing the border, part two: Individual retirement plan tax issues for Canadian and American expatriates

In the second part of a three-part series on cross-border tax issues, Professor George Gonzalez looks at Canadian residents with RRSP and TFSA funds who expatriate to the United States
Practice

Taxpayers Beware: CRA’s new tools for catching tax evasion, avoiding tax debt

As David J Rotfleisch explains, the most recent federal budget included plans to hold tax professionals accountable as well as notices of non-compliance
Practice

Crossing the border, part one: Individual retirement plan tax issues for Canadian and American expatriates

In the first part of a three-part series on cross-border tax issues, Professor George Gonzalez presents an overview of individual employee retirement plans in Canada and the United States
Practice

Active Asset Management v. The King Case Study

Lorne Saltman of Gardiner Roberts LLP on a recent Tax Court dispute as to whether declared dividends and promissory notes constituted a transfer of property
Profession

Sunday News Roundup 24.07.28: Glacier Media melts CPABC regulation reputation and more Canadian accounting news

Wrapping up the odds and ends from the past week in Canadian accounting news
Profession

Sunday News Roundup 24.07.21: Biden drops out, how accountants vote, and more Canadian accounting news

Wrapping up the odds and ends from the past week in Canadian accounting news
Practice

Guide to Canadian tax rules on benefits arising from use of corporate assets (e.g., money, trips, boats, cars, space trips, etc.

What happens when business owners dip into their corporation's pockets to pay for personal expenses? Potentially dire consequences, says David J Rotfleisch
Business

Feds push carbon capture projects forward with public money

Critics say taxpayers will pay the full cost of a dubious Strathcona Resources carbon capture and sequestration project funded by the Canada Growth Fund
Practice

What does Tax Court decide? What does Federal Court decide? Supreme Court clarifies jurisdictions

Through its decisions on Dow Chemical and Iris Technologies, the Supreme Court of Canada has clarified tax appeal jurisdictions, explains David J Rotfleisch
Thought Leaders

Churches don’t pay taxes. Should they?

Many Canadians don’t realize that religious properties are tax exempt, however, this privilege is increasingly being debated as organized religion recedes
Thought Leaders

The ‘tax-free trap’: How a simple phrase skews Canadians’ savings choices

Canadian taxpayers may be sacrificing long-term savings for short-term investments due to heuristic language that simplifies complex decisions