National

Practice

Canadian taxpayers must respond to CRA about assessments, reassessments, confirmations by the deadline

In Oliveira v. The King, the Tax Court was primarily concerned with the timeliness of the application, explains Canadian tax accountant and lawyer David J Rotfleisch
Profession

The 10 most popular Canadian Accountant stories of 2023

From ChatGPT to foreign firms to Big Four layoffs, which story did readers click on the most in the past year? And which story came out on top?
Practice

Taxpayers must articulate reasons for not responding to questions in motions in Tax Court

Quigley v The King outlines the appropriate questions and responses during the discovery stage, explains tax lawyer and accountant David J Rotfleisch
Practice

Navigating CSQM 1: Monitoring and Remediation Process, Strengthening Performance

In part two of a two-part series, Kirsten S. Albo of ASK KSA Consulting explores the benefit of the CSQM 1 monitoring and remediation process
Practice

Navigating CSQM 1: Risk Assessment Process, Beyond Manuals

In part one of a two-part series, Kirsten S. Albo of ASK KSA Consulting explores the value of the CSQM 1 risk assessment process for Canadian accounting firms
Profession

Sunday News Roundup 23.11.19: Carbon tax carveout, CEBA sympathy and more Canadian accounting news

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

Tax obligations for foreign home buyers In Canada: Bakhtiari v British Columbia

Can a refugee avoid paying the foreign buyer’s tax on human rights grounds under the Canadian Constitution? David J Rotfleisch comments on the Bakhtiari case
Profession

Sunday News Roundup 23.11.12: Quebec transfer pricing, CRA interest and more Canadian accounting news

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

Canadian taxpayers, beware: The CRA gets away with defective pleadings during tax litigation

In Canada v. Preston, the Federal Court of Appeal sided with the Canada Revenue Agency and overturned the Tax Court's decision, over the issue of assumptions
Practice

Are hybrid sales of private businesses still a viable tax planning tool for business owners?

David J Rotfleisch explores whether the Foix decision by the FCA radically undermines the tax benefits of a hybrid sale when selling a private business
Profession

Sunday News Roundup 23.10.22: The Big Rift, return of the Roundup, and more Canadian accounting news

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

The GAAR reinforcements — What even is economic substance?

With the economic substance wording in the general anti-avoidance rule, Finance Canada has given a present to the tax judiciary, says Raymond G. Adlington