Practice
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
- COMMENTS 13
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- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
CPAB: Mystery Big Four accounting firm will not meet audit threshold this year
Audit regulator's mid-year inspections report suggests Canada’s largest accounting firms are showing little audit quality progress as a group
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- LIKES 149
- VIEWS 160
Practice
Tax planning is changing in 2024
MaryAnne Loney of McLennan Ross LLP looks at three areas of tax planning related to private corporations that will change in 2024
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- LIKES 149
- VIEWS 160
Practice
A Canadian tax lawyer's guide to the In-Trust-For (ITF) Account
Canadian tax accountant and lawyer David J. Rotfleisch discusses ITFs, including tax implications, issues and alternatives to these unregistered investment accounts
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- LIKES 149
- VIEWS 160
Practice
Canadian taxpayer involved in a bad will investment scheme granted additional relief on accrued interest
Relief requests beyond the statute of limitation may still be available, depending on the circumstances, explains tax accountant and lawyer David J Rotfleisch
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- LIKES 149
- VIEWS 160
Practice
Court orders delivery of tax planning memo prepared by accountants to CRA
Laurie Goldbach and Steve Suarez of BLG on disclosure of tax planning documents and the Tax Court's treatment of accountant-client privilege
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- LIKES 149
- VIEWS 160
Practice
Tax fraud and tax evasion in the same case: Analysis of Regina v Reynolds
A case before the BC Supreme Court included violations of the Income Tax Act and Excise Tax Act explains Canadian accountant and lawyer David J Rotfleisch
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- LIKES 149
- VIEWS 160
Practice
Deans Knight will have a serious impact on tax planning & tax disputes
The courts will increasingly gravitate toward the minority approach in the Deans Knight decision, assert the tax lawyers of Counter Tax Litigators
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- LIKES 149
- VIEWS 160
Practice
SR&ED Tax Credits upheld by Tax Court Of Canada in Canafric Inc. v. The King
Developing new recipes qualifies for Scientific Research and Experimental Development credits, explains David J Rotfleisch, when you make frozen pies
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- LIKES 149
- VIEWS 160
Profession
PCAOB finds faults in more than half of PwC Canada, BC accounting firms' audits
US audit watchdog releases inspection reports with multiple deficiencies for PwC Canada, De Visser Gray LLP, and Harbourside CPA LLP
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- LIKES 149
- VIEWS 160
Profession
Another BC accounting firm punished by audit regulators
The Public Company Accounting Oversight Board in the United States has censured Canadian firm K.R. Margetson and its principal, Keith R. Margetson
- COMMENTS 13
- LIKES 149
- VIEWS 160