National
Practice
Taxpayer sidesteps gross-negligence penalties and $90,000 in taxable income because tax year was statute-barred
As David J Rotfleisch explains, the decision by the Tax Court of Canada in Abbass V The King centred on a bookkeeping error by the taxpayer's accountant
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Profession
The top Canadian accounting stories of 2023
From greedflation to a CPA standoff, it was a year when regulators got tough with auditors and the Supreme Court of Canada issued an earth-shattering tax decision
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Practice
Case Commentary: CRA violates procedural fairness for CERB/CRB claims
Canadian tax lawyer and accountant David J Rotfleisch examines the Federal Court decision in Cameron v. Canada (Attorney General) in favour of the taxpayer
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Practice
Made a mistake on your tax return? Here's how to change your Canadian tax return through the tax objections process
Canadian tax lawyer and accountant David J Rotfleisch explains the legal history behind the tax objections process but cautions against aggressive tax strategies
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Practice
Intergenerational business transfer rules are changing in 2024
Kenneth Keung and Jason Lau of Moodys Private Client Law say tax practitioners will need to ensure they have a full understanding of new IBT rules
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Practice
A new era for the Canadian GAAR
Pooja Mihailovich and Leandra Gupta of Osler, Hoskin & Harcourt LLP say the new era may compound uncertainties and add to compliance and dispute costs
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Practice
Homegrown national accounting firm MNP kicks off 2024 with new Quebec acquisition
Lafond CPA merger gives MNP a foothold in the Bas-Saint-Laurent region of La Belle Province, close to the border with New Brunswick
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Practice
When is it worth challenging the CRA's defective Tax Court pleadings?
Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal's decisions in the similar but different Preston and Adboss cases
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Practice
A Canadian tax lawyer explains why the ATIP process is critical to preparing for tax disputes with CRA
An Access to Information or Personal Information (ATIP) request can be a double-edged sword despite its importance to resolving tax matters
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Thought Leaders
Canadians are losing faith in the economy — and it’s affecting their perception of inequality
A tax system that favours the wealthy is among perceptions of inequality that are contributing to disillusionment among Canadian workers
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Practice
Tax complexities in dealing with the death of a spouse: ODSP and child benefits
Canadian tax lawyer and accountant David J Rotfleisch looks at the concept of ghost income in a win for the taxpayer in O'Brien v. The King
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- VIEWS 160
Practice
Canada Revenue Agency claws back $458 million in CEWs wage subsidies from COVID-19 pandemic following audits
The CRA found cases of aggressive non-compliance among claimants using third parties for application preparation, explains Canadian tax lawyer David J Rotfleisch
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- VIEWS 160