Practice

Practice
Case Commentary: Schwarz v. HMK – You must appeal within the deadline for tax reassessments
The Tax Court of Canada cannot forgive tax debt. Its jurisdiction is limited to correctly determining the amount of tax payable explains David J Rotfleisch
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Practice
Significant positive changes to reinvigorate the Voluntary Disclosures Program for income tax and GST/HST
Michael Ciomyk, Rojin Esmaeili and Zoë Sebastien of McCarthy Tétrault LLP outline changes by the CRA that seek to broaden the previously restrictive program
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Profession
Sunday News Roundup 25.09.28: Expanded CRA audit powers, MAGA attacks IFRS, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes adversarial audit powers at the Canada Revenue Agency, MAGA attacks on accounting standards, and more
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Profession
Canadian audit watchdog censures another Mississauga accounting firm
The Canadian Public Accountability Board has prohibited Abu-Farah Professional Corporation from accepting all new reporting issuer audit engagements
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Practice
Case Commentary: Charlebois v. The King – How NOT to apply for GST/HST rebate for owner-built homes
The CRA can make assumptions that a home is not qualified for a rebate; it is the taxpayer's burden to refute the assumptions, explains David J Rotfleisch
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Practice
International remote work: Tax issues, Part II (Canadian companies)
In part two of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
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Practice
Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?
Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
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Practice
PCAOB inspection report: Ernst and Young Canada lowers audit deficiency rate
EY Canada lowers deficiency rate from 50 to 25 per cent according to US audit watchdog inspection report over four 2024 audits by Big Four accounting firm
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Practice
Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation
Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
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Practice
Alberta: Nenshi says clawback of Assured Income for the Severely Handicapped is theft from disabled
Albertans receiving AISH are required to apply for CDB, but it will be counted as non-exempt income and be taken dollar-for-dollar from their AISH cheque
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Practice
International remote work: Tax issues, Part I (workers)
In part one of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends
Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
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