Taxation

Business

E-commerce businesses now face PST registration in Saskatchewan

New rules part of a broader trend to tax digital platforms, say Nicolas Désy, Kassandra Grenier and Fred Purkey of McCarthy Tétrault
Profession

Taxpayer’s ombudsman report flags CRA service issues in Northern Canada

The CRA disputes allegations of Northern Canada service issues, in the first of a three-part series by business reporter Jeff Buckstein
Practice

Indirect tax opportunities in a precarious economic context

An overview of GST/HST and PST relief and opportunities under the current pandemic, from the Tax Group of the Montreal office of McCarthy Tétrault LLP
Practice

Planning to Maximize the Capital Dividend Account — Part II

Part two of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice

Planning to Maximize the Capital Dividend Account — Part I

Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses, is part one of a three-part series by Michael Goldberg of Minden Gross LLP
Practice

The CRA's national policy for saying sorry to taxpayers

There are clear issues with a CRA formal apology policy, says Canadian atax lawyer and accountant David J. Rotfleisch
Practice

That's a relief! CRA extends payment due dates again during COVID-19

Canada Revenue Agency announces further extension to payment due date for individual, corporate, and trust income tax returns
Practice

When does a CRA tax audit become a criminal tax investigation?

Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Practice

The CRA's pursuit of real estate data goes south of the border

Lost tax revenue in the real estate sector has been a key issue for the CRA, say David Piccolo and Jessica Bishara of TaxChambers LLP in Toronto.
Practice

Should a Canadian taxpayer seek judicial review?

The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice

Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code

Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice

When can a Canadian taxpayer seek punitive damage from the CRA?

Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada