Taxation

Business

Ontario: Halton Hills calls on province to update municipal funding framework

Property taxation is regressive. Municipalities in Canada are trying to manage 21st-century realities with 19th-century fiscal tools, say local politicians
Thought Leaders

Meet a millionaire who wants Canada to tax the rich

Tech entrepreneur Avi Bryant is a member of the Patriotic Millionaires, a group of wealthy Canadians advocating for changes to the country's taxation system
Practice

How disobeying a Federal Court order under the Income Tax Act will result in ‘contempt of court’ charge plus fines & penalties

As David J Rotfleisch explains, the courts make a clear distinction between the inability to comply and a lack of effort, when it comes to contempt of court
Practice

When fake tax losses lead to CRA gross negligence penalties: The risk of willful taxpayer blindness

The recent McCutcheon decision reinforces a fundamental principle of Canadian tax litigation, explains Canadian tax lawyer and accountant David J Rotfleisch
Business

Alberta: Taxation bump curbs tourism momentum in short-sighted tradeoff, warns industry leader

The province appears to underplay the role a robust tourism economy could play in insulating its accounts from geopolitical vagaries like the price of oil
Practice

The meaning of HST 'included in' the purchase price for real property (after the CRA has assessed the HST)

Greg Farano of Gardiner Roberts LLP on a court case involving an HST registrant who self-assessed HST on the value of commercial portion of a sold property
Practice

CRA real estate tax audits using MLS data: Builder risk, GST/HST exposure & audit defence strategies In Canada

In one year alone, more than 2,200 GST/HST tax audits specifically targeting housing transactions resulted in approximately $231 million in tax assessments
Practice

10 Canadian tax facts you ought to know

With the recent release of Canadian Tax Facts 2026 from David J Rotfleisch, now is the time to test your knowledge and assumptions about Canadian taxation
Business

Alberta farmers lukewarm about federal gas tax suspension

Suspension of the federal fuel excise tax by the now majority government of Mark Carney will pressure on the UCP Smith government in Alberta to follow suit.
Practice

How to avoid the 'tax trap' on timing of flow-through for dividend income and timing of receipts for trusts

Canadian tax lawyer and accountant David J Rotfleisch examines the FCA decision in Vefghi Holding Corp. v. Canada, currently under leave to appeal at the SCC
Practice

A taxing situation: Can Canadian tech contractors working for U.S. or overseas companies incorporate?

Aron Grusko and Nick Noonan of Fillmore Riley LLP explore the tax and legal considerations of incorporation for professionals in Canada working remotely
Business

Ontario: Province announces lower business tax

The provincial government is proposing to cut Ontario’s small business corporate income tax rate from 3.2 per cent to 2.2 per cent as of July 1 this year