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
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
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
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
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
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
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
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
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
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
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
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