Allan Lanthier examines the recent Bruyea decision of the US Court of Federal Claims, which allowed a tax treaty credit against US tax on investment income

Canadian tax lawyer and accountant David J Rotflesich looks at case law involving requests to the Canada Revenue Agency for disclosure of relevant records

When a taxpayer ceases to be a GST/HST registrant, they can face a significant tax liability, as in the case of Loupy’s Restaurant before the Tax Court of Canada

There are measurable costs to carbon pricing but they pale in comparison to global factors; for many Canadians, the tax rebate is far larger than the costs

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

Ontario makes material change to fund OPP costs in 2025 but municipalities wonder what will happen in 2026 and beyond to offset potential property tax hikes

Danny Whalen, president of the Federation of Northern Ontario Municipalities, says the Ontario government must take back responsibility for OPP costing

A review of recent CRA changes of note affecting Saskatchewan residents, including farmers, such as electronic filing, correspondence and automatic filing

Queen's Park is doling out $77-million to help ease sticker shock in municipalities provincewide from Ontario Provincial Police increased contract costs

Prior to the provincial election, the conservatives had promised a milti-million dollar surplus, but healthcare costs have driven the budget into deficit

Section 1247, subsections 220(2.1) and 220(3), of the Income Tax Act can grant relief from tax reassessment and filing requirements, says David J Rotfleisch

The municipality of Willow Creek has requested provincial support to “rat out bad actors” in collecting unpaid taxes from delinquent oil and gas companies